خلاصة:
Taxation has a long and deep historical root, and its existence is coexistent with the emergence of the first governments and social management organizations. Value Added Tax (VAT) is the primary form of consumption tax and is a type of general indirect tax on all goods and services (except exempt items), which is collected in several stages from the added value of produced goods (value that is added to the value of the good at each stage) or services provided during various stages of production and distribution. VAT is currently implemented in more than 150 countries worldwide. The establishment of this tax system in the Islamic Republic of Iran is considered an important part of the country's tax system transformations. In the process of implementing Value Added Tax, challenges exist. The aim of this research was to identify the implementation challenges of the Value Added Tax system. In this investigation, by reviewing the research literature, implementation challenges were identified in four areas: weakness of appropriate software, organizational and administrative complexity, weakness of sufficient and appropriate information dissemination, and weakness of training for tax officials. Using the Analytic Hierarchy Process (AHP) method, the factors were ranked. The results of the research showed that the weakness of training for tax officials, organizational and administrative complexity, weakness of sufficient and appropriate information dissemination, and weakness of appropriate software, respectively, occupied the first to fourth ranks.
ملخص الجهاز:
A review of the existing literature shows that there are several factors in the adoption of Value Added Tax. Beekman 1 (2010) stated that fiscal policies in terms of implementation differ from their theoretical objectives and have not been able to bring appropriate therapeutic effects in improving commercial activities.
Bekas and Andersson (2013) also, in examining the factors affecting Value Added Tax, showed that macro indicators such as Gross Domestic Product, consumption expenditure, household expenditure, government consumption expenditure, exports, imports, and unemployment, have an effect on the implementation and increase of Value Added Tax revenue.
In this research, they examined the primary tools of fiscal policy in the country; in this study, by examining the Value Added Tax rate in the period 1993-2015, they examined the costs related to tax and its effect on the government budget.
Summary of expert studies conducted Regarding the pathology of the implementation problems of the Value Added Tax law, some of these problems have been extracted and stated as follows (Marashi, 1396): ــ The continuous increase in the Value Added Tax rate with the aim of obtaining higher tax revenue is in conflict with the primary objective stated as a tool for creating transparency in the economic transactions of individuals and expanding the tax base, and consequently creates inflation given the continuous increase in the price of goods and services.
Chart 3- Defuzzified values of the weights of organizational and administrative complexity sub-criteria (Refer to the page image) Therefore, based on the results of the pairwise comparisons performed: ــ The index of non-cooperation of some important guilds in implementing the law, with a weight of 0.
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