نقش حسابداري در اجراي ماليات بر ارزش افزوده در ايران

Tax reform programs in almost all countries around the world have been recently Concentrated on value added tax (VAT). According to recent data more than 120 Countries with population around 4 billions (70% of the world population) are Currently using VAT. In 2001 governmentsʹ revenue from vat was approximately 18000 billion dollars namely, around 25 percent of total governmentsʹ revenues. In Iran, due to low ratio of tax to GDP and government revenues after parliament Approval and elapsing a transition period of about 2 years vat will be implemented in 1384. The purpose of the present paper is to deal with the role and the importance of Accounting and especially accounting system in performing vat in Iran, To do so, After evaluating the features and advantages of vat and reviewing the experiences Of countries around the world we will concentrate on the important role of accounting In right determination of tax under different computing methods, ways avoiding Tax evasion and achievement of government proposed tax revenue, education of Experts and corporationsʹ owner in careful recording of all transactions as well as The necessary control to improve the efficiency and approving the computations And items related to buying and selling. According to above discussions it is argued that an appropriate accounting system can be considered as a necessity condition for a successful implementation of vat in Iran. Therefore, it is recommended that accountants bear the responsibilities and be Prepared to help to satisfy the necessary conditions for a successful performing of Vat in Iran.