THE STUDY OF THE FACTORS THAT INFLUENCE ON THE PERFORMANCE OF VALUE ADDED TAX SYSTEM IN IRAN

Abstract

As a financial policy making means tax allows government to control economic activities. System of value added tax is one of indirect taxes which due to its particular features like high efficiency and income, self-regulatory nature and transparency has become popular and practiced in many countries over recent decades. The experience of successful and unsuccessful countries show that levering value added tax can be helpful in solving the problems when there would be the required and environmental capacities to correct tax system within the system and whole economy.