THE EMPIRICAL STUDY OF THE IMPLICATIONS AND CHALLENGES OF THE PILOT IMPLEMENTATION OF THE VALUE-ADDED TAX (VAT) IN IRAN TAX SYSTEM

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BABAEI F.; JAHANGIRI KOLOURI H.; PEYKANI F.

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Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2017 | Volume:3 | Issue:2 (6) Page(s): 43-58

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Title

THE EMPIRICAL STUDY OF THE IMPLICATIONS AND CHALLENGES OF THE PILOT IMPLEMENTATION OF THE VALUE-ADDED TAX (VAT) IN IRAN TAX SYSTEM

Author(s)

BABAEI F. | JAHANGIRI KOLOURI H. | PEYKANI F. | Issue Writer Certificate

Keywords

VALUE-ADDED TAX (VAT)

GOVERNMENT’S ECONOMIC PERFORMANCE

CHALLENGES OF VAT SYSTEM

Abstract

The aim of this study is to investigate the implications and challenges of the pilot implementation of the Value-Added Tax (VAT) in the Tax System in Iran. This study is a descriptive survey. The research hypothesis is based on the Likert scale questionnaire was designed. The required data were collected via questioners distributed among 105 employees of Taxation Affairs Organization. The gathered data was summarized and classified using Excel. Then, the research hypotheses were examined via SPSS software and parametric t-tests. The results indicate that the implementation of VAT influenced the economic performance of the government to a great extent. In addition, the findings of this study show that there are numerous challenges in the course of implementing VAT, which affect the way this law is executed. Since it was found that the implementation of VAT exerted a positive influence on the government’s performance, it is essential for the authorities to come up with some efficient policy to overcome the challenges facing the implementation of VAT and to boost the efficiency and productivity of this system.

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APA: Copy

BABAEI, F., JAHANGIRI KOLOURI, H., & PEYKANI, F.. (2017). THE EMPIRICAL STUDY OF THE IMPLICATIONS AND CHALLENGES OF THE PILOT IMPLEMENTATION OF THE VALUE-ADDED TAX (VAT) IN IRAN TAX SYSTEM. JOURNAL OF GOVERNMENTAL ACCOUNTING, 3(2 (6) ), 43-58. SID. https://sid.ir/paper/267324/en

Vancouver: Copy

BABAEI F., JAHANGIRI KOLOURI H., PEYKANI F.. THE EMPIRICAL STUDY OF THE IMPLICATIONS AND CHALLENGES OF THE PILOT IMPLEMENTATION OF THE VALUE-ADDED TAX (VAT) IN IRAN TAX SYSTEM. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2017;3(2 (6) ):43-58. Available from: https://sid.ir/paper/267324/en

IEEE: Copy

F. BABAEI, H. JAHANGIRI KOLOURI, and F. PEYKANI, “THE EMPIRICAL STUDY OF THE IMPLICATIONS AND CHALLENGES OF THE PILOT IMPLEMENTATION OF THE VALUE-ADDED TAX (VAT) IN IRAN TAX SYSTEM,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 3, no. 2 (6) , pp. 43–58, 2017, [Online]. Available: https://sid.ir/paper/267324/en

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