International Business Management

Year: 2016
Volume: 10
Issue: 15
Page No. 2973 - 2979

Developig Value Added Tax from the Perspective of the Managers and Staff of Tax Affairs in Iran

Authors : Ahmad Ali Asadpour

Abstract: Due to extensiveness of tax base, value added tax is one of the taxes that earns governments high revenues. Therefore, because of highly gainful feature of value added tax, the present study was aimed at investigating strategies to develop value added tax from the perspective of the managers and staff of Tax Affairs General Department of Bushehr Province. Since no research has yet been carried on this issue in Iran and this type of tax is more efficient than other known types therefore, the present study was conducted to figure out strategies to develop this type of tax. The results of this study can be utilized as a guideline by the Tax Affairs Organization of the country in order to adopt appropriate taxation and economic policies. The present study is a descriptive (non-experimental) survey in which 181 questionnaires were collected. The statistical population of the study included all managers and staff of Tax Affairs General Department of Bushehr Province. Stratified sampling was utilized in order to select a homogeneous sample. With respect to the descriptive statistics section, indices of frequency, percentage and mean were employed to examine the questions of the questionnaire. And for the inferential statistics section, T-test was used to examine the study hypotheses. All of the hypotheses were confirmed and practical suggestions were made according to the analysis results.

How to cite this article:

Ahmad Ali Asadpour , 2016. Developig Value Added Tax from the Perspective of the Managers and Staff of Tax Affairs in Iran. International Business Management, 10: 2973-2979.

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