THE SURVEY ON THE ESTABLISMENT OF VALUE ADDED TAX (VAT) IN IRAN, AN INTERNATIONAL COMPARISON

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TAYEBNIA A.; YAZDAN PANAH M.

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Journal: ECONOMIC RESEARCH REVIEW Year:2005 | Volume:5 | Issue:1 Page(s): 213-242

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Title

THE SURVEY ON THE ESTABLISMENT OF VALUE ADDED TAX (VAT) IN IRAN, AN INTERNATIONAL COMPARISON

Author(s)

TAYEBNIA A. | YAZDAN PANAH M. | Issue Writer Certificate

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Abstract

Establishment of Value Added Tax in Iran can be surveyed from different aspects. This paper is intending to find an answer to this question that whether execution of VAT is necessary or not. This can be done, through a scientific approach. Thus, this can be made clear through a valuable, comparison which is based on a scientific logic. First we compare Iran's tax system with a world average and then with a survey on the components of the tax system, we pay attention to the needs of moving toward the establishment of VAT in Iran.The analysis of applying the results of this approach indicates that establishment of VAT in Iran as a whole can decrease the gap between the world average index and Iran's tax system in achieving the optimized tax index.

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APA: Copy

TAYEBNIA, A., & YAZDAN PANAH, M.. (2005). THE SURVEY ON THE ESTABLISMENT OF VALUE ADDED TAX (VAT) IN IRAN, AN INTERNATIONAL COMPARISON. ECONOMIC RESEARCH REVIEW, 5(1), 213-242. SID. https://sid.ir/paper/67349/en

Vancouver: Copy

TAYEBNIA A., YAZDAN PANAH M.. THE SURVEY ON THE ESTABLISMENT OF VALUE ADDED TAX (VAT) IN IRAN, AN INTERNATIONAL COMPARISON. ECONOMIC RESEARCH REVIEW[Internet]. 2005;5(1):213-242. Available from: https://sid.ir/paper/67349/en

IEEE: Copy

A. TAYEBNIA, and M. YAZDAN PANAH, “THE SURVEY ON THE ESTABLISMENT OF VALUE ADDED TAX (VAT) IN IRAN, AN INTERNATIONAL COMPARISON,” ECONOMIC RESEARCH REVIEW, vol. 5, no. 1, pp. 213–242, 2005, [Online]. Available: https://sid.ir/paper/67349/en

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