The Study of Procedures and Instructions Problems of the VAT Examination Process (Case Study of Tehran Province VAT Units)

In this study, the overall process of VAT examination was extracted and summarized. Then two questionnaires were distributed randomly between Tehran VAT staff, one of them focusing on the auditing steps and the other on procedure's and instruction's problems and also examination forms of the VAT. Then, the data were analyzed by using non-parametric statistical methods including Goodness of fit test, Friedman test and Dunn test. According to the research results, in 95% confidence level, the hypothesis was confirmed. Therefore, all steps of auditing process except step 7 faced with problem and as a whole, stages 3 and 4 faced with the biggest problems.