The Analysis of Tax-Related Policy Making in the VAT System of Iran

Document Type : Research Paper


1 Ph.D. Student in Public Management, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Prof. in Public Management, Faculty of Management and Economics, Islamic Azad University, Science and Research Branch, , Iran


The numerous letters, directives, and related laws and regulations, as well as the existence of various controversies and opinions of various individuals and groups since the introduction of the Value Added Tax Act in Iran, indicate that there is likely to be a problem on the path to the policy making and tax policies in the VAT system in Iran. In this study, using a qualitative approach and a case study strategy, to the process of making or selection of tax-related decisions has been analyzed. The findings showed that, despite the fact that tax policies should follow or be in line with the tax principles, in some cases and for various reasons, these principles are ignored or neglected. Therefore, the compatibility of that decision with the existing tax-related principles should be examined before making any decision in this area.


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