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:: Volume 19, Issue 58 (Summer 2011) ::
3 2011, 19(58): 127-158 Back to browse issues page
Effect of Value Added Tax on the Price Effects in Iran the Investigation of Value Added Tax Effects on Prices in Iran
Ali Arshadi , Seyed Abbas Najafizadeh, Mehran Mahdavi
, arshadi63@yahoo.com
Abstract:   (20527 Views)
Value Added Tax (VAT) as a method of tax charging with creating a new broad tax base has been interest of many countries. Also value added tax in our country in order to reform the structure of tax and increasing government revenues was approved by the parlemant after a relatively long time and in the second quiartor of year 1387 was carried out. Given that this law was carried out, as an experiment law and for five years study of effects of this tax on macroeconomic variables is very important. In this study has tried to use the analytical relationships Input-Output and production of technical coefficient matrix constant assumption of fixed economic conditions and economic variables and limiting assumptions of this study to the price effects resulting from applying VAT on cost of whole different departments to deal with the country's economy. By using of model price of input - output and applying tax rates issue of Article 12 on exemption for goods and services and ultimately applying export exemption issue of article 13 on value added tax the price effects of each section of economy is calculated and with considering of share of each section from the whole output the price effects is calculated. Results show that implimantion of VAT has had very low price effects.
Keywords: Value Added, Value Added Tax, Input, Output, Model Price, The Price Effects
Full-Text [PDF 378 kb]   (5488 Downloads)    
Type of Study: Research | Subject: General
Received: 2012/09/4 | Published: 2011/07/15
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Arshadi A, Najafizadeh S A, Mahdavi M. Effect of Value Added Tax on the Price Effects in Iran the Investigation of Value Added Tax Effects on Prices in Iran. 3. 2011; 19 (58) :127-158
URL: http://qjerp.ir/article-1-208-en.html


Volume 19, Issue 58 (Summer 2011) Back to browse issues page
فصلنامه پژوهشها و سیاستهای اقتصادی Journal of Economic Research and Policies
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