Solutions for Preventing Tax Evasion in Value Added Tax System

Subject Areas : Financial Knowledge of Securities Analysis

Yegane Mousavi Jahromi ¹ , Farhad Tahmasbi Baldaji ² , Narges Khaki ³

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Received: 2009-12-06 Accepted : 2010-02-14 Published : 2009-12-22

Keywords: Tax, Value added tax, tax evasion, Tax Avoidance, Methods of value added tax eva, Solutions for preventing value, Four parts of,

Abstract :

This paper discuses twelve different methods of value added tax evasion and explores solutions for preventing each one. The solutions that are suggested are as followed: determining reasonable tax rates, preventing multiplicity in tax rates, improving social norms and tax culture, investing in four parts of technology (Facility, Ability, Framework and Fact), creating a suitable database and harmonized operation of other related organizations.