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Abstract
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Article Information:
Evaluation of Value Added Tax (VAT) and Tax Evasion
B. Fathi and M. Esmaeilian
Corresponding Author: B. Fathi
Submitted: November 09, 2011
Accepted: December 09, 2011
Published: February 25, 2012 |
Abstract:
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The aim of this study is to explain the Value Added Tax and Tax Evasion by Experience Countries.
During recent year’s world’s countries have welcomed using of VAT because of its efficiency at increasing
government’s income. On this basis, this article will be investigated in two parts. First, investigating features
and VAT analysis second, considering relation between VAT and tax evasion by using of several countries
experiences. The result's of this study shows that VAT execution don’t affect inflation rate and VAT deduction
effects on trade deficit depends on change at relative prices of exportable and importable goods. Finally, the
results show that there is no positive and significant relationship between VAT rate and the amount of tax
evasion.
Key words: Balance of payments, inflation rate, tax evasion, tax base, Value Added Tax (VAT), ,
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Cite this Reference:
B. Fathi and M. Esmaeilian, . Evaluation of Value Added Tax (VAT) and Tax Evasion. Current Research Journal of Economic Theory, (1): 1-5.
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ISSN (Online): 2042-485X
ISSN (Print): 2042-4841 |
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