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 |
| _version_ | 1797378422691856384 |
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| author | Mohsen Khoshtinat Raheleh Yaghoubi |
| author_facet | Mohsen Khoshtinat Raheleh Yaghoubi |
| author_sort | Mohsen Khoshtinat |
| collection | DOAJ |
| description | 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 according to current social, cultural and economic circumstances of the society, the necessity of establishing the value - added tax system in Iran is invest gated.
The results of this study reveal that applying the value - added tax rate suggested by the Government , 7 per cent, may not only decrease the total net tax revenues but also seems to decrease the citizen's wealth because of intense expenditure of implementing and applying of this new tax system.
Therefore, applying the previous suggested tax rate of 10% seems more reasonable. |
| first_indexed | 2024-03-08T20:06:41Z |
| format | Article |
| id | doaj.art-ff7b34c0d4c74620a57838c864629ceb |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:41Z |
| publishDate | 2006-09-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-ff7b34c0d4c74620a57838c864629ceb2023-12-23T10:33:25ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192006-09-0141521414219The Necessity of Establishing Value -Added Tax System in IranMohsen Khoshtinat0Raheleh Yaghoubi1عضو هیئت علمی دانشگاه علامه طباطباییکارشناس ارشد حسابداریPolicy 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 according to current social, cultural and economic circumstances of the society, the necessity of establishing the value - added tax system in Iran is invest gated. The results of this study reveal that applying the value - added tax rate suggested by the Government , 7 per cent, may not only decrease the total net tax revenues but also seems to decrease the citizen's wealth because of intense expenditure of implementing and applying of this new tax system. Therefore, applying the previous suggested tax rate of 10% seems more reasonable.https://qjma.atu.ac.ir/article_4219_cb1c0e34361a9f34c42be733fa17bd88.pdf |
| spellingShingle | Mohsen Khoshtinat Raheleh Yaghoubi The Necessity of Establishing Value -Added Tax System in Iran مطالعات تجربی حسابداری مالی |
| title | The Necessity of Establishing Value -Added Tax System in Iran |
| title_full | The Necessity of Establishing Value -Added Tax System in Iran |
| title_fullStr | The Necessity of Establishing Value -Added Tax System in Iran |
| title_full_unstemmed | The Necessity of Establishing Value -Added Tax System in Iran |
| title_short | The Necessity of Establishing Value -Added Tax System in Iran |
| title_sort | necessity of establishing value added tax system in iran |
| url | https://qjma.atu.ac.ir/article_4219_cb1c0e34361a9f34c42be733fa17bd88.pdf |
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