%0 Journal Article
%T Evaluation of Value Added Tax (VAT) and Tax Evasion
%A B. Fathi
%A M. Esmaeilian
%J Current Research Journal of Economic Theory
%D 2012
%I Maxwell Science Publication
%X The aim of this study is to explain the Value Added Tax and Tax Evasion by Experience Countries. During recent year¡¯s world¡¯s countries have welcomed using of VAT because of its efficiency at increasing government¡¯s income. On this basis, this article will be investigated in two parts. First, investigating features and VAT analysis second, considering relation between VAT and tax evasion by using of several countries experiences. The result's of this study shows that VAT execution don¡¯t affect inflation rate and VAT deduction effects on trade deficit depends on change at relative prices of exportable and importable goods. Finally, the results show that there is no positive and significant relationship between VAT rate and the amount of tax evasion.
%K Balance of payments
%K inflation rate
%K tax evasion
%K tax base
%K Value Added Tax (VAT)
%U http://www.maxwellsci.com/jp/abstract.php?jid=CRJET&no=178&abs=01