Investigating the Relationship between VAT and Consistency of Procedure, Uniformity and Substance over Form of Accounting Information

The purpose of this study is to investigate the relationship between VAT and consistency of procedure, uniformity and substance over form of accounting information. The statistical population of this study includes VAT experts and specialists and experts of the Tax Affairs Organization and corporate taxpayers. 328 questionnaires were examined using questionnaires extracted by Likert scale Have been reviewed. Its validity was also assessed by Cronbach's alpha and Amos software was used to analyze the data. The results of the VAT relationship test with each of the independent variables separately indicate that all hypotheses have been confirmed with 95% confidence. The results of this study indicate a direct relationship between VAT and consistency of procedure, uniformity and substance over form of accounting information. The results indicate that having consistency of procedure, uniformity and substance over form of accounting information improves the quality of VAT accounting. These results can be used by the auditing organization, the tax administration, the managers and chief accountants, and the financial staff to conduct financial operations.