AN INVESTIGATION ON CHALLENGES AND OBSTACLES FOR IMPLEMENTATION OF VALUE ADDED TAX (VAT) LAW IN LRAN (A CASE STUDY OF GOLD AND JEWELRY BUSINESS ACTIVISTS)

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SEYEDNOORANI SEYED MOHAMAD REZA; TOTONCHI MALEKI SAEID

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Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 18 | Issue:8 (56) Page(s): 50-80

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Title

AN INVESTIGATION ON CHALLENGES AND OBSTACLES FOR IMPLEMENTATION OF VALUE ADDED TAX (VAT) LAW IN LRAN (A CASE STUDY OF GOLD AND JEWELRY BUSINESS ACTIVISTS)

Author(s)

SEYEDNOORANI SEYED MOHAMAD REZA | TOTONCHI MALEKI SAEID | Issue Writer Certificate

Keywords

VALUE ADDED TAX (VAT) ACTQ3

TRADERS OR BUSINESSESQ3

JEWELRYQ3

TAXPAYERS’ TRANSACTIONSQ3

Abstract

Value Added Tax (VAT) law is one of the important economic laws in Iran. After design and approval of VAT law in Iran’s parliament, it has been implemented since October 2009. However, from one set of such tax law, some challenges, disputes and concerns arised by economic agents and activists. Finally, such events and other similar cases would lead to a change in enforcement of the VAT act. Hypotheses investigated in this paper are as follows.1. Lack of facilities and poor law-executive infrastructure of lran’s economy have been main obstacles for a full implementation of the value added tax law in relation to trade unions and businesses.2. Lack of attention to certain exchange transactions of goods and services with special features such as Gold and JEWELRY has led to non-compliance behavior of some activists with respect to execution of the VAT law.3. Lack of adequate training of taxpayers and economic activists poor information about executive details of the VAT act has resulted to some resistances against implementation of the VAT act.

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APA: Copy

SEYEDNOORANI, SEYED MOHAMAD REZA, & TOTONCHI MALEKI, SAEID. (2010). AN INVESTIGATION ON CHALLENGES AND OBSTACLES FOR IMPLEMENTATION OF VALUE ADDED TAX (VAT) LAW IN LRAN (A CASE STUDY OF GOLD AND JEWELRY BUSINESS ACTIVISTS). TAX JOURNAL, NEW SERIES - 18(8 (56)), 50-80. SID. https://sid.ir/paper/89730/en

Vancouver: Copy

SEYEDNOORANI SEYED MOHAMAD REZA, TOTONCHI MALEKI SAEID. AN INVESTIGATION ON CHALLENGES AND OBSTACLES FOR IMPLEMENTATION OF VALUE ADDED TAX (VAT) LAW IN LRAN (A CASE STUDY OF GOLD AND JEWELRY BUSINESS ACTIVISTS). TAX JOURNAL[Internet]. 2010;NEW SERIES - 18(8 (56)):50-80. Available from: https://sid.ir/paper/89730/en

IEEE: Copy

SEYED MOHAMAD REZA SEYEDNOORANI, and SAEID TOTONCHI MALEKI, “AN INVESTIGATION ON CHALLENGES AND OBSTACLES FOR IMPLEMENTATION OF VALUE ADDED TAX (VAT) LAW IN LRAN (A CASE STUDY OF GOLD AND JEWELRY BUSINESS ACTIVISTS),” TAX JOURNAL, vol. NEW SERIES - 18, no. 8 (56), pp. 50–80, 2010, [Online]. Available: https://sid.ir/paper/89730/en

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