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Identify criteria and metrics for evaluating VAT policy
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Behzad Kia1   , Ahmad Samimi 2, Ali Farhadi3 , Mojtaba Tabari4 |
1- PhD Student in Public Management, General Decision Making, Islamic Azad University, Gorgan Branch, Gorgan, Iran
2- Professor, Department of Management, Islamic Azad University, Gorgan Branch, Gorgan, Iran and Professor, Department of Economics, Faculty of Economics, Mazandaran University, Babolsar, Iran (Author) , jafarisa@umz.ac.ir
3- Assistant Professor of Management, Islamic Azad University, Gorgan Branch, Gorgan, Iran
4- Associate Professor, Department of Management, Islamic Azad University, Ghaemshahr Branch, Ghaemshahr, Iran |
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Abstract: (15841 Views) |
| Because VAT is collected from different stages of production and can cover all goods and services, it has a broad tax base and generates a lot of revenue for the government. In fact, the VAT system is a kind of tax restructuring that is mostly to increase revenues and equip financial resources to finance government expenditures. The introduction of value added tax in recent years has been one of the important pillars of tax reform in different countries of the world. The main purpose of this study was to identify the criteria and criteria for evaluating the VAT policy of the industrial sector. The purpose of the present study was applied research and sampling method was stratified random sampling using Cochran's formula. The results of the analysis of variance values extracted from the hidden variables of the study showed that all variables were 0.561. Convergent validity of the measuring instruments was confirmed using the extracted mean variance index. The results showed Cronbach's alpha coefficients of 0.899 and composite reliability of 0.919, so the reliability of measuring instruments using these two indicators was also confirmed. Factor analysis was used to reach the final criteria and metrics of the research. Exploratory factor analysis was then used to ensure that the metrics of the VAT assessment of the industrial sector were correctly categorized. The results of sampling adequacy test met the first purpose of factor analysis. Confirmatory factor analysis was performed. The results of confirmatory factor analysis confirmed the conformity between the theoretical structure and the experimental structure of the research model. |
Article number: 7 |
| Keywords: Policy Assessment, VAT, Industry |
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Full-Text [PDF 378 kb]
(6599 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/09/12 | Accepted: 2021/11/1 | Published: 2022/03/1
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