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Examining the problems and challenges and the performance of tax refunds in VAT
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Omid reza Ghajar shamooshaki *   |
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Abstract: (379 Views) |
Abstract
Due to the importance of the VAT system and the challenges and problems facing the implementation of this VAT refund, the present study was conducted to investigate the problems and challenges and the performance of VAT refunds in VAT. The method of this research was descriptive survey. The statistical population of the study includes all employees of the General Directorate of Value Added Tax of Tehran Province about 413 people. The statistical sample of this study was selected using random sampling method with 199 people. A researcher-made questionnaire was used to collect information. The collected data were analyzed by one-sample t-test with the expected values and Friedman. The results showed that lack of manpower, fraud in taxpayers' statements, lack of mechanized system and export barriers are among the problems of VAT refunds. Prolonged processing, misuse of the economic code and the emergence of fraudulent companies are also challenging in VAT refunds. Tax refunds have a significant effect on incentives for taxpayers to produce, incentives for taxpayers to export, and taxpayers' tax transparency. |
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| Keywords: Problems, Challenges, Tax Refund Performance, Value Added Tax. |
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Full-Text [PDF 252 kb]
(206 Downloads)
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Type of Study: Research |
Subject:
Special
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