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تاثیر مالیات بر ارزش افزوده در صادرات کالاهای تجاری
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Amir ali Fathi *   |
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Abstract: (298 Views) |
| Tax revenues are important for economic development, especially in countries with low levels of government capacity. VAT is the main and growing source of government revenue in most countries of the world. Therefore, the purpose of this study was to investigate the impact of VAT on exports of commercial goods. This research has been done by analytical and library methods. The results show that VAT as a new method of taxation by creating a broad tax base is considered by many countries. Replacing VAT with the traditional indirect tax system to strengthen the ability to attract tax revenue seems inevitable. This type of tax provides economic growth by transferring taxes from income to consumption and by creating the necessary resources for investment and increasing production. By replacing VAT with other taxes, prices will fall. As a result, the integration and replacement of value-added tax with other indirect taxes and the application of export exemptions to the manufacturing sector will reduce inflation. |
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| Keywords: tax - value added - export of commercial good |
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Full-Text [PDF 180 kb]
(72 Downloads)
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Type of Study: Applicable |
Subject:
Special
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