نگرشي مفهومي بر ماليات بر ارزش افزوده و پياده سازي آن در ايران

Conceptual theory of value added tax (VAT) and implementation in Iran

In many countriesʹ tax receive one of the most important and most stable sources of income for governments. VAT is Scroll the available types of taxes one of the best methods of obtaining tax. VAT one type multi-stage tax chain is in different stages of import1 production and distribution based on percentage of value added goods produced or services in each stage are obtained. Currently about 150 countries have used these methods of tax rates of between 3 to 25 percent in different countriesʹ has a swing. Main advantage of making transactions transparent economic development based on consumption tax baseʹ increase tax revenues for reliable governmentʹ taxation justice developmentʹ rely expressed by their and... Main disadvantages are inflation possible affects. VAT is more than 60 years old. VAT lawʹ but our country a long process from 1366 to 1387 and during Tir (July) 1387 is finally in order to implement were communicated. How to calculate VAT in materials number 14ʹ15ʹ16 and 17 VAT law is expressed. In this article the concept of VAT has been expression. Firstʹ the history of the world and then the definitionsʹ advantagesʹ disadvantages and the reasons for the stop in Iran and finally conclusions and suggestions to eliminate reasons for removal of stop words has been established.