بررسي استقرار ماليات بر ارزش افزوده در ايران در تطبيقي بين المللي

The Survey on the Establishment of Value Added Tax (VAT) in Iran, An International Comparison

Establishment of Value Added Tax in Iran can be surveyed from different aspects. This paper is intending to find an answer to this question that whether execution of VAT is necessary or not. This can be done, through a scientific approach. Thus, this can be made clear through a valuable comparison which is based on a scientific logic. First we compare Iranʹs tax system with a world average and then with a survey on the components of the tax system, we pay attention to the needs of moving toward the establishment of VAT in Iran. The analysis of applying the results of this approach indicates that establishment of VAT in Iran as a whole can decrease the gap between the world average index and Iranʹs tax system in achieving the aptimized tax index.