Investigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection(Using Fuzzy approach)

Taxes, especially complications, are the main source of funding for public revenue and one of the most effective tools for government fiscal policy. Reforming the structure of Tax laws as the most essential part of Tax policies has a substantial place in the set of government fiscal policies. Considering that VAT policy as one of the methods of reforming the country's Tax structure instead of Tax of the services' and goods' collection in 2008 year and the importance of altering in the country's Tax policies in this study using the indicators of Tax revenue share in covering government expenditures, the ratio of Tax revenues in GDP and the share of Tax revenues in total public revenues to compare the efficiency of this We have addressed two Tax policies with a fuzzy approach. The research findings show that the efficiency of toll collection policy during the years 2001 until 2008, the highest value is 0.531 in 2003 and in 2008 the lowest efficiency is 0.495. The efficiency of the value-added system with an average of 0.52525 was higher than the toll collection system with an average of 0.5135 and an upward trend. As a result, it can be concluded from the research findings that the value-added Tax policy is more effective than the Tax policy called Tax of the services' and goods' collection.