The investigation of effective factors on implementation of Value Added Tax (VAT) in Final Distribution Chain

Abstract

It is important to survey factors that have effects on establishing added value tax system in limit supply chain. This guides us to knowing the limitations and provides best solutions for them and we can perform these laws in retailers supply chain. This survey is descriptive. In this survey we use spearman survey test and our purpose society are experts, text experts and authority of tax office of Tehran province. Result show that there is a meaningful relationship between enabling necessary substructures in tax gain and performing added relationships between economic transactions and correct broadcasting of this law in supply chain.