Investigating the Impact of Criteria and Measures for Evaluating VAT Policy on Industry Development

The present research is an applied research in terms of purpose and a mixed research method in terms of method. The sampling method in the qualitative section was purposive non-random sampling method and in the quantitative section was stratified random. In this project, first qualitative data were collected and analyzed and then in the second stage, quantitative data were collected and analyzed. The results of the analysis of variance values extracted from the hidden variables of the study showed that all variables were 0.561. Convergent validity of the measuring instruments was confirmed using the extracted mean variance index. The results showed that Cronbach's alpha coefficients were 0.899 and composite reliability was 0.919, so the reliability of measuring instruments was confirmed using these two indicators. In the qualitative part; To identify the criteria and criteria for evaluating the VAT policy by surveying experts using a two-digit test, first the criteria and criteria for evaluating the VAT policy were identified and then in a quantitative part; To examine the effect of criteria and criteria for evaluating VAT policy on industry development, a one-sample t-test was used and showed that 5 criteria and 9 measures identified to evaluate VAT policy have a direct impact on industry development.