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Paper Information

Journal:   JOURNAL OF PUBLIC ADMINISTRATION (MANAGEMENT KNOWLEDGE)   SPRING 2018 , Volume 10 , Number 1 #F00622; Page(s) 137 To 160.
 
Paper: 

THE ANALYSIS OF TAX-RELATED POLICY MAKING IN THE VAT SYSTEM OF IRAN

 
 
Author(s):  Sheikhhassani Ali, FAGHIHI ABOLHASSAN*, DANESHFARD KARAMOLLAH
 
* Science and Research Azad University, Tehran, Iran
 
Abstract: 
The numerous letters, directives, and related laws and regulations, as well as the existence of various controversies and opinions of various individuals and groups since the introduction of the Value Added Tax Act in Iran, indicate that there is likely to be a problem on the path to the policy making and tax policies in the VAT system in Iran. In this study, using a qualitative approach and a case study strategy, to the process of making or selection of tax-related decisions has been analyzed. The findings showed that, despite the fact that tax policies should follow or be in line with the tax principles, in some cases and for various reasons, these principles are ignored or neglected. Therefore, the compatibility of that decision with the existing tax-related principles should be examined before making any decision in this area.
 
Keyword(s): CASE STUDY,TAX POLICIES,TAX PRINCIPLES,VALUE ADDED TAX
 
References: 
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