explanation of difficulties Value added Tax by Delphi Method and Rating by Analytical Hierarchiy Process

omid Eslamzadeh¹ Faeze Shariati² Frshid Ghamari³

1) Student of Ph.d of Isfahan islamic azad univercity Email:
2) M.A of Ghazvin islamic azad univercity
3) Professor of Toyserkan islamic azad univercity

IOI Code : XYCH-AEBFG
Publication : 3rd International conference on Management , Economics and Humanities(icmeh.org)
Abstract :
    the Purpose of this research is explanation of difficulties Value added Tax by Delphi Method and Rating by Analytical Hierarchy Process. The research is practical and descriptive-survival. the Sample at Delphi Step were 20 people of Boss of Tax affairs. Boss group of Tax affairs and university professor. at second step the sample for testing hypothesis by Analytical Hierarchy Process that includes 115 people of boss of Tax affairs. Boss group of Tax affairs , university professor, Tax top experts and Tax experts. hypothesis tested by matrix mathematical calculations and Friedman test. the research finding at Delphi Step show four difficulties that includes law. economical, executive and environmental cultural by sub difficulties. in Analytical Hierarchy Process step law difficulties introduces as the most important of difficulties.

Keywords : value added tax difficulties delphi analytical hierarchy process