تخمين پايه ماليات بر ارزش افزوده و آثار تورمي كاربرد آن بر اقتصاد كشور

Estimating the Base of Value Added Tax: The Inflationary Effects of Applying VAT System on the Economy

Applying new tax methods and modifying tax regim through it, is one of the ways which can improve economic management Value added tax is a new tax system which is currently implemented in 119 countries in different forms, The anticipation of the government up to the end of the third development plan, is constituting tax organization meanwhile implementing value added tax system. Therefore, surveying economical aspects of value added tax and forecasting the revenue and inflatronary effects can facilitate government executing actions. In this study we have tried to estimate VAT base for the years 1993, 1997, using updated input - output table of the year 1993, and its inflationary effects.