طراحي مدل مناسب مديريت ماليات بر ارزش افزوده در ايران (با تاكيد بر گروه هاي ذينفع)

Designing an Appropriate VAT Management Model in Iran (Based on Stakeholder Groups)

The implementation of Value Added Tax scheme in Iran has been considered as a fundamental shift in the countryʹs tax system. This shift has changed government, tax payers and other stakeholders demand and expectation, and therefore, tax organization management would face new affairs. For initiation process of the new system, laying a sound ground works for social and economic factors are the most crucial part of any projects for management of the system. Mismanagement and deviation from initial goals may lead to the complete failure of performance of the whole system, therefore to make use of a proper managerial model capable of stakeholderʹs point of views would be very essential. Meanwhile, this research has tried to design an appropriate model based on stakeholders management. This model includes fundamental compilation of tax organization, to implement Value Added Tax scheme and identically considers as a tool for organization to face the expected change. Stakeholders and influential factors on VAT management, based upon theoretical foundation, conceptual framework and few other countries, and then a proper questionnaire was distributed among experts to extract final compilations. Based upon professional experiences of the researcher and the outcome of concept mapping and analyses of the data, a model of Value-Added Tax administration with emphasis on stakeholders and beneficiary groups in Iran was designed. It consists of eleven criteria and ninety five indicators. Also a questionnaire was devised and distributed to evaluate and determine the appropriateness of the suggested model, and its inputs were analyzed. The results showed the suggested model fully meets the requirements of experts and other interested parties which would assist management to create celebrity ground to overcome future transformation.