The Necessity of Establishing Value -Added Tax System in Iran
Policy makers, considering alternatives for tax reform view the value - added tax (VAT) as an alternative option for restructuring tax systems. The necessity of establishing a tax system is one of the concepts taken account of before designing or restructuring a tax system. In this research accordin...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2006-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4219_cb1c0e34361a9f34c42be733fa17bd88.pdf |