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Investigating the Effect of Structural Transformation on the Efficiency of VAT Collection in the Provinces in Iran

Ali Akbar Arabmazar; Hojjat Izadkhasti; Sarah Yavari

Volume 21, Issue 82 , October 2021, , Pages 11-47

https://doi.org/10.22054/joer.2022.58224.939

Abstract
    Value-added tax is levied at various stages of the import, production, distribution, and consumption chain based on a percentage of the value of goods sold or services provided at each stage and ultimately paid by the final consumer. Structural transformation is considered as one of the variables ...  Read More