Recognition of the Impediments on Establishment of VAT Case Study

Subject Areas : مدیریت

Mohammad Mobini ¹ , Gholam Reza Memarzadeh Tehran ² , Abbas Ebrahimzadeh ³

1 - استادیار، دانشگاه آزاد اسلامی، واحد قزوین، گروه مدیریت، قزوین، ایران (عهده دار مکاتبات)
2 - دانشیار، دانشگاه آزاد اسلامی، واحد قزوین، گروه مدیریت، قزوین، ایران
3 - کارشناسی ارشد، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، گروه مدیریت، تهران، ایران

Received: 2015-11-11 Accepted : 2016-05-09 Published : 2012-06-20

Keywords: VAT, Structural Barriers, Administrative Barriers, Cultural Barriers,

Abstract :

VAT is one of the best, most efficient and profitable source of tax revenue governments .VAT is an indirect tax on consumption multi-stage in various stages of production and distribution based on a percentage of the value of goods produced or services provided to obtain dehumidified The aim of this study is to identify obstacles and driving deployment of value added tax in the General Directorate VAT Tehran. For this purpose, three hypotheses were developed to test this hypothesis, quantitative data, the study used a questionnaire that was designed to review the literature were collected before distributing a questionnaire to the 13 experts and scholars in economics and public administration. After confirming the validity of the revised questionnaire, the 382 and 158 experts tax office were the tax payers. The data collected using exploratory factor analysis were analyzed and categorized as a barrier to cultural barriers, administrative structure was approved. The results showed that 12 Index as an indicator of structural barriers, 23 indicators as administrative barriers and cultural barriers as obstacles 6 index as the establishment of VAT were identified.