Review of VAT implementation policies in Iran

Document Type : Original Article

Authors

1 PhD student in Economics, Qazvin Branch, Islamic Azad University, Qazvin, Iran

2 Assistant Professor, Department of Economics, Qazvin Branch, Islamic Azad University, Qazvin, Iran

3 Associate Professor, Department of Economics, Qazvin Branch, Islamic Azad University, Qazvin, Iran

10.30510/psi.2022.287850.1759

Abstract

VAT is a methodology and thinking that has passed several decades of positive experience in other countries and is emphasized by most of the experts and economic and tax experts of the World Bank and the International Monetary Fund. This research is an applied research in terms of purpose and since the research examines the relationship between several variables, the research is a kind of descriptive correlation in terms of nature and method. The results of model estimation showed that VAT revenues It has a positive and significant effect on the economic growth of different provinces. Also, the intermittent amount of GDP growth rate per capita of the provinces has a positive and significant effect on the economic growth rate of this year and also the variable of bank credit, investment, has a positive and significant effect on economic growth rate. Also, the variable of investment and government spending has a positive and significant effect, but the inflation rate has a significant and negative effect on economic growth.

Keywords

Political Sociology of Iran
Volume 5, Issue 11
January 2023
Pages 3665-3680

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