Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran

This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad whi...

Full description

Bibliographic Details
Main Authors: Ahmad Arki, Mahmoud Motevaselian, Hamid Sadeghi Rad
Format: Article
Language:English
Published: Mashhad: Behzad Hassannezhad Kashani 2014-12-01
Series:International Journal of Management, Accounting and Economics
Subjects:
Online Access:https://www.ijmae.com/article_115463_e96714938e733565961c91bdd80580d4.pdf