Review and identify ways to improve the implementation of VAT

Simin Rajizadeh¹

1) payam noor university Email:

IOI Code : XYDG-AGFBA
Publication : 1ST International Conference on Researches in Accounting, Economics, Management & Humanities (meaconf.com/1st)
Abstract :
    VAT to replace sales tax has not affected business processes, but these taxes are passed on to the consumer. For a business unit of value added tax on sales tax is not only an alternative financing, but also an input from the business entity that can show all the changes in its decisions. This study examines the impact of VAT and to provide guidelines for improving it. The aim of this study the effects of VAT from the perspective of wholesalers, retailers, manufacturers, contractors and consumers and identify practical suggestions for better implementation of VAT, is. In this survey, using a questionnaire to evaluate hypotheses have been examined. For this purpose, a questionnaire was developed and delivered to wholesalers, retailers, manufacturers, contractors and consumers and were analyzed using statistical tests of the test results show that the effect of the value-added tax Wholesalers, retailers, manufacturers, contractors and consumers there.

Keywords : vat extensions of the effects of vat improvement