Comparative Study on Value Added Tax (VAT) Law of Iran with China, Ethiopia and Bulgaria

omideslamzadeh¹ Mohsen Kaviani²

1) Rudehen Islamic Azad University
2) Hamedan Islamic Azad University

IOI Code : XYGZ-BCZCF
Publication : 4th International conference on Management , Economics and Humanities(icmeh.com)
Abstract :
    The purpose of this research is comparative study on Value Added Tax (VAT) law of Iran with China, Ethiopia and Bulgaria countries.This research is quantitative and qualitative and descriptive-survival and practical. This research surveyed this subject via Value Added Tax (VAT) law texts of China, Ethiopia and Bulgaria and interview and Analytical Hierarchy Process (AHP) respectively. To do this research, a sample was chosen which includes 115 people of tax experts, auditors, financial managers and university professors. In this research four major hypothesis were set forth. After completing the research and doing mathematic calculations and also descriptive and inferential statistic s tests, the research hypothesizes were proved. Finally Value Added Tax (VAT) law in field, penalties, and recipt procedure and acceptance size is different at Iran, China, and Ethiopia and Bulgaria countries.

Keywords : value added tax (vat) iran china ethiopia bulgaria