عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Policy makers, considering alternatives for tax reform view the value - added tax (VAT) as an alternative option for restructuring tax systems. The necessity of establishing a tax system is one of the concepts taken account of before designing or restructuring a tax system.
In this research according to current social, cultural and economic circumstances of the society, the necessity of establishing the value - added tax system in Iran is invest gated.
The results of this study reveal that applying the value - added tax rate suggested by the Government , 7 per cent, may not only decrease the total net tax revenues but also seems to decrease the citizen's wealth because of intense expenditure of implementing and applying of this new tax system.
Therefore, applying the previous suggested tax rate of 10% seems more reasonable.