BibTex RIS Kaynak Göster
Yıl 2015, Cilt: 36 Sayı: 3, 323 - 334, 13.05.2015

Öz

Kaynakça

  • Nourbakhsh Langeroudi, Mohsen, Mohammad and Nikgoo, Mohammadreza (1388) Surveying challenges to VAT system deployment in Iran tax specialty quarter (6)115-138
  • Ranjabaraki, Ali, Naderan, Eliyas (1386) implications of VAT deployment and paving the way for successful implementation in Iran, Majlis and Pazhouhesh quarter (56),p277-310
  • Saeidi, Parviz and Nahtani, Ali VAT instead of income taxes in productive corporations, economy researches quarter. (15) 139-163
  • Faridzad, Ali, Parvin, Soheila and Banouee, Ali Asghar (1390) value influences of VAT by input-output techniques (Iran issue), Iran Economic Researches quarter,16th (47)p105-127
  • Konstantin, Pashev, (June 2006) , Fighting VAT Fraud: the Bulgarian Experience
  • Yesegat, Wollela Abehodie (2008) , Value Added Tax Administration in Ethiopia:A Reflection of problems
  • Jane K. Winn, Angela Zhang, (2010) , China's Golden Tax Project:A Technological strategy for Reducing VAT Fraud [8] Hashemzade, Nigar, Zhanyi , Huang, Gareth D. Myles, (2010) , Tax fraud by firms and optimal auditing , International Review of Law and Economics 30
  • Iris Claus, (2012). Is the value added tax a useful macroeconomic stabilization instrument. Economic Modeling. 366-374 (30), pp.366.

Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria

Yıl 2015, Cilt: 36 Sayı: 3, 323 - 334, 13.05.2015

Öz

Abstract. Value Added Tax (VAT) is an indirect tax which is paid by buyer along with purchasing of goods and services. Then the seller is obliged to transfer it to treasury of state. In comparison with other common taxes, Value Added Tax (VAT) is a new tax system with efforts of economists for remove / reduction of any disorder or shortages in traditional taxes and also income increase of the state. We intend, in this research, to find out any obstacles for complete implementation of VAT system in Iran. For this purpose we used a standard and confirmed questionnaire with Chronbach’s alpha (reliability coefficient: 0.899) submitted to 80 persons of tax experts. According to the results of one sample t-test, some minor external factors, major external factors and internal factors prevented from complete implementation of tax system on value added in Iran. Furthermore according to the results out of fuzzy network analysis it is obvious that from among all these factors we have traditional payment methods of commercial interactions by tax payers, imposing of administrative/financial costs for tax payers for respecting legal necessities of VAT system and also lack of a compatible accounting system with VAT system for tax payers had the most obvious roles in lack of complete implementation of VAT system in Iran. 

Kaynakça

  • Nourbakhsh Langeroudi, Mohsen, Mohammad and Nikgoo, Mohammadreza (1388) Surveying challenges to VAT system deployment in Iran tax specialty quarter (6)115-138
  • Ranjabaraki, Ali, Naderan, Eliyas (1386) implications of VAT deployment and paving the way for successful implementation in Iran, Majlis and Pazhouhesh quarter (56),p277-310
  • Saeidi, Parviz and Nahtani, Ali VAT instead of income taxes in productive corporations, economy researches quarter. (15) 139-163
  • Faridzad, Ali, Parvin, Soheila and Banouee, Ali Asghar (1390) value influences of VAT by input-output techniques (Iran issue), Iran Economic Researches quarter,16th (47)p105-127
  • Konstantin, Pashev, (June 2006) , Fighting VAT Fraud: the Bulgarian Experience
  • Yesegat, Wollela Abehodie (2008) , Value Added Tax Administration in Ethiopia:A Reflection of problems
  • Jane K. Winn, Angela Zhang, (2010) , China's Golden Tax Project:A Technological strategy for Reducing VAT Fraud [8] Hashemzade, Nigar, Zhanyi , Huang, Gareth D. Myles, (2010) , Tax fraud by firms and optimal auditing , International Review of Law and Economics 30
  • Iris Claus, (2012). Is the value added tax a useful macroeconomic stabilization instrument. Economic Modeling. 366-374 (30), pp.366.
Toplam 8 adet kaynakça vardır.

Ayrıntılar

Bölüm Derleme
Yazarlar

Roghieh Talebi

Niloofar Arab Bu kişi benim

Masoud Ghorbanhoseini Bu kişi benim

Yayımlanma Tarihi 13 Mayıs 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 36 Sayı: 3

Kaynak Göster

APA Talebi, R., Arab, N., & Ghorbanhoseini, M. (2015). Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi, 36(3), 323-334.
AMA Talebi R, Arab N, Ghorbanhoseini M. Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi. Mayıs 2015;36(3):323-334.
Chicago Talebi, Roghieh, Niloofar Arab, ve Masoud Ghorbanhoseini. “Any Obstacles Against Complete Implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure With Multiple Fuzzy Criteria”. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 36, sy. 3 (Mayıs 2015): 323-34.
EndNote Talebi R, Arab N, Ghorbanhoseini M (01 Mayıs 2015) Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 36 3 323–334.
IEEE R. Talebi, N. Arab, ve M. Ghorbanhoseini, “Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria”, Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi, c. 36, sy. 3, ss. 323–334, 2015.
ISNAD Talebi, Roghieh vd. “Any Obstacles Against Complete Implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure With Multiple Fuzzy Criteria”. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 36/3 (Mayıs 2015), 323-334.
JAMA Talebi R, Arab N, Ghorbanhoseini M. Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi. 2015;36:323–334.
MLA Talebi, Roghieh vd. “Any Obstacles Against Complete Implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure With Multiple Fuzzy Criteria”. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi, c. 36, sy. 3, 2015, ss. 323-34.
Vancouver Talebi R, Arab N, Ghorbanhoseini M. Any obstacles against complete implementation of Value Added Tax (VAT) in Iran through Decision Making Procedure with multiple Fuzzy criteria. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi. 2015;36(3):323-34.