List of Articles Value added tax

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  1 - Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran)
  Mohammad Hosein  Fatheh Ahmad  Hasanpor
  Objective: The present study aimed to trace Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran)

  Objective: The present study aimed to trace Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran) Manuscript profile
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  2 - Solutions for Preventing Tax Evasion in Value Added Tax System
  Yegane Mousavi Jahromi Farhad Tahmasbi Baldaji Narges Khaki
  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 t More

  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.  Manuscript profile
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  3 - Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies.
  ardeshir bovard Negar Khosravipoo, ali esmaelzadeh mogharri Farzaneh Heydarpour
  The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in More

  The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in the scope of survey. The statistical population of the research includes 27 companies out of 42 companies (Taxpayer), taking into account the Law on Taxpayers of Legal Entities, the subject of Note 2, Article 27 of the Value Added Tax Law in the whole country, with tax declarations during the solar years of 1387 to 1397 (2008 to 2018), as companies The risk was high. audit records (failure to provide seasonal purchase and sale list), and payment, as risk indicators of taxpayers' non-compliance in Iran's value added tax system in high-risk companies was in the taxpayer selection model, where the priority of these indicators was the submission of the declaration, audit records (failure to provide the seasonal purchase and sales list), audit records (inconsistency of the seasonal purchase and sales list) ), paid and registration. Therefore, it should be acknowledged that the tax declaration should be considered more in the selection of high-risk taxpayers in the value added tax system. Prioritization in high-risk companies due to non-compliance in paying taxes, according to theoretical bases, it can be stated that in most of these companies, registration is done at the very first stages of sending the invitation but the declaration is not submitted, or if it is, it is done late. In addition, despite the submission of the tax declaration, the documents not presented completely in the audit records, or they are manipulated, and if they are presented, there is a mismatch of seasonal sales and purchase information, and finally, payments are not made or it is not on time. Manuscript profile
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  4 - The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange
  Farzaneh Hajihassani Taha Parkhondeh Donya Jeddi
  The purpose of this study is to test the effectiveness of VAT on the investment efficiency in listed companies in Tehran Stock Exchange. In this regard, 140 companies (980 observation year-companies) accepted in the Tehran Stock Exchange during the period from 2011 to 2 More

  The purpose of this study is to test the effectiveness of VAT on the investment efficiency in listed companies in Tehran Stock Exchange. In this regard, 140 companies (980 observation year-companies) accepted in the Tehran Stock Exchange during the period from 2011 to 2017 have been investigated. In order to test the hypotheses of the research, a multiple linear regression model was used using combined data (integrated method). The results of this research indicate a negative and significant effect of the value added tax on the investment level of the company. Also, the research results showed that value added tax has a positive and significant effect on investment efficiency. In addition, the results of the research showed that the value added tax has a negative and significant effect on overinvestment and underinvestment and increases the investment efficiency. These results point to the importance and effectiveness of value added tax in acquiring an unconnected and efficient investment for the company. Manuscript profile
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  5 - Using data mining techniques to measure tax risk of value added taxes
  Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi
  In this paper using data mining to studied taxpayers risk value added taxes. the importance of assessing the taxpayers risk of value added taxes in order to formulate an effective plan for choosing taxpayers for tax audit with the goal of increasing efficiency and effec More

  In this paper using data mining to studied taxpayers risk value added taxes. the importance of assessing the taxpayers risk of value added taxes in order to formulate an effective plan for choosing taxpayers for tax audit with the goal of increasing efficiency and effectiveness, in the country's value added taxes system. In this research taxpayers are catogorized into three, risk_free , low_ risk and risk _averse groups. To assess tax risk two techniques, data mining machin backup vector and logistic regression have been used. The research community consist of large legal entities in Tehran.that wich have been subject to tax audit in value added taxes system in 2012 to 2015. In this research, variables are include corporate governance mechanisms, special corporate features, the nature of the activity of the pioneers of the control system and tax ratios wich are used to train and use the model. The research's results show two techniques LSVM ,Logistic, have a reliability of 70percent and a kind of integration into the results of these two techniques has been achieved nearly 83 percent of reliability has a higher potential. Manuscript profile
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  6 - Identifying Propellant Regions and Activities in Generating Potential VAT Capacity
  afsaneh sherkat aliasghar banouei esfandiar jahangard ali nasiri aghdam
  10.30495/eco.2022.1943985.2588
  The main purpose of the article is to Identify of regions and activities that create greater potential value added tax for themselves and others. For this purpose, the column coefficient approach is used to calculate the input-output table of 9 regions including 24 acti More

  The main purpose of the article is to Identify of regions and activities that create greater potential value added tax for themselves and others. For this purpose, the column coefficient approach is used to calculate the input-output table of 9 regions including 24 activities for 2011. Findings indicate that although at the macro level, smaller regions create more potential value added tax capacity than larger ones, at the economic activity level, there is no direct relation between the share of value added of an activity and the potential VAT capacity of that activity. Based on the results, it is suggested that policy makers and regional planners pay special attention to the structure of the economy and the nature of the activities of that region. Also, the focus of regional development policies should be shifted to smaller areas that are more in line with space-based theories. Manuscript profile
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  7 - The Use of an Endogenous Growth Model to Calculate the Optimal Rate of Value Added Tax with Emphasis on Harmful Products and Waste
  Ahmad Jafari Samimi Saeed Karimi Potanlar Kooroush Azami
  The aim of this paper is to calculate the optimal rate of value added tax with emphasis on harmful products and waste and oil revenues using a model of endogenous growth for Iran’s economy. For this purpose, at first, a generalized growth model for three parts inc More

  The aim of this paper is to calculate the optimal rate of value added tax with emphasis on harmful products and waste and oil revenues using a model of endogenous growth for Iran’s economy. For this purpose, at first, a generalized growth model for three parts including households, firms and government developed. After developing the model and achieving a determiner relationship of the optimal rate of value added tax, using the parameters of Iran’s economy, the model was calibrated and tax optimized values ​​for different scenarios were calculated. The results showed that in the face of declining oil revenues, to remain in a constant situation, optimal rate of value added tax will be increased. More economic growth will increase the tax optimal rate. By increasing social sensitivity to the harmful products and waste, in order to provide optimum conditions for social welfare, the optimal rate of value added tax should be increased.   Manuscript profile