THE HISTORY OF VALUE ADDED TAX (VAT) IN IRAN
- Authors: Rasuli S.M.1
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Affiliations:
- Baku State University, Baku
- Issue: No 1 (2011)
- Pages: 32-36
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/651
- ID: 651
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Abstract
the sum of the tax which is subject to payment in the budget, in the Iranian legislation is defined including in the form of the VAT which history of formation is a history of development both social and economic relations, and legislative base for formation of system of the VAT. This process isn't finished yet to logic end, i.e. the VAT system in Iran continues to be improved.
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About the authors
Sagayi Rasul Magerram Rasuli
Baku State University, Baku
Author for correspondence.
Email: fake@neicon.ru
post-graduate student of chair of the economic theory
Azerbaijan