Study on Barriers of Policy Implementation in Iran (Case of Study: Barriers om Implementing Value-Added Tax Law)

Subject Areas : Public Policy In Administration

کرم اله دانش فرد ¹ (ندارد)
غلامرضا حیدری کرد زنگنه ² (ندارد)
محمدعلی زارعی ³ (مسئول مکاتبات)

Received: 2014-09-03 Accepted : 2014-09-03 Published : 2011-09-23

Keywords:

Abstract :

This research examined the barriers to implementation of the VAT Act with respect to three years of its implementation in Iran deals . For this purpose, both internal and external factors, including factors that affect the organization and the law on its   implementation And factors outside the host organization and the text on the   implementation of effective As independent variables and law enforcement vat As the   dependent variable is considered.   This research is a descriptive study, that the classification is based on the application of   a field study (survey), Study conducted in Tehran province, which is the most effective   areas of the country's tax and Popula     􀆟 on study of 500 employees that those in charge of tax affairs are VAT law enforcement Has been considered. The sample consisted of 217   employees is based on Morgan table. Questionnaire data collected by professionals and   experts that the validity, reliability as well (with a rate of     ٠/88) was confi rmed. Results showed that internal and external factors affect the implementation of the VAT Act and   Determined by internal factors than external factors are further hampered the   implementation of the VAT Act.     1