Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system
In order to explain and describe different aspects of value added tax audit quality and the strategies to improve it, the main beneficiaries of value added tax audit were for the first time investigated,
This study uses a qualitative approach and the grounded theory method and deep interviews. To this purpose, a total of 26 cases of experts with value added tax audit expertise,who had executive experience in this area,were deeply interviewed in late 2019.
The model of strategies to improve value added tax audit quality was designed and proposed based on system approach.
Considering systemic approach, this model is embraced two macro parts, including value added tax audit service providers and value added tax audit service receivers.
Contribution:
Given the lack of comprehensive research in Iran in this regard, the proposed multidimensional model is the result of various experts' opinions at the above mentioned levels that presents a comprehensive broad perspective toward the strategies to improve tax audit quality in value added tax system in Iran.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.