A Model for Evaluating the VAT Policy of the Industry Using the Fuzzy Delphi Technique

Subject Areas : Public Policy In Administration

Behzad Kia ¹ , Ahmad Jafari Samimi ² , Ali Farhadi Mahalli ³ , Mojtaba Tabari ⁴

1 - 1 PhD Student, Department of Public Administration, General Decision Making and Policy Making, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
2 - Professor, Department of Management, Gorgan Branch, Islamic Azad University, Gorgan, Iran and Department of Economics, Faculty of Economics, Mazandaran University, Babolsar, Iran.
3 - Assistant Professor, Department of Management, Gorgan Branch, Islamic Azad University, Gorgan, Iran. (Corressponding Author)
4 - , Depar4 Associate Professor, Department of Management, Ghaemshahr Branch, Islamic Azad University, Ghaemshahr, Iran.

Received: 2022-02-02 Accepted : 2022-04-03 Published : 2022-04-21

Keywords: Policy Assessment, Industry, VAT,

Abstract :

Background and purpose: The implementation of the VAT law in its current form in the country's industries shows that this law has created problems for producers in the current situation in terms of approved provisions, implementation, and lack of necessary infrastructure. The main purpose of this study is to present a model for evaluating the VAT policy of the industry. Research method: The present study is applied in terms of purpose and qualitative in terms of method. The sampling method is non-random and purposive. In the qualitative section, using the Delphi technique and a semi-structured questionnaire, five criteria consisting of 9 measures for evaluating the VAT policy of the industry were identified and approved. Findings: Using a researcher-made questionnaire, the results of the binomial distribution test showed that the indices extracted from Delphi in the binomial distribution were also approved by experts, and all 17 experts fully agreed with the specified classification. Conclusion: The analysis of variance extracted of latent variables showed that all variables were 0.561. Therefore, the convergent validity of the measurement instruments was confirmed using the average variance extracted index. Therefore, the reliability of measurement tools was confirmed using these two indicators. Finally, the research model was acceptable and generalizable.

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