ghorbi, Salar

[ 1 ] - Analysis the Relationship between Value Added Tax Performance with Inflation, Income Distribution and Government Capital Asset Ownership in Iranian Provinces 

Value added tax has been focus on many countries in recent decades due to the low tax base consumption, low cost on identification, collection and transfer on tax burden to the end consumer in the economy. Therefore, its full implementation in Iran can improve the efficiency on the tax system. In this regard, policymakers' awareness on the effects on consolidated, distributive and allocative va...