Investigating the Potential Effects of Implementation of Value Added Tax in Iran

Iman  Sedaghat Galeshkalami; Hasan Jabbari; Hossein Panahian; Maryam  Arabzadeh; Esmaeil  Mazroui Nasrabadi

doi:10.61838/kman.ijimob.3.5.5

Authors

Iman Sedaghat Galeshkalami Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran Author https://orcid.org/0009-0002-7774-7447
Hasan Jabbari Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran Corresponding Author https://orcid.org/0000-0003-3181-6101
Hossein Panahian Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran Author https://orcid.org/0000-0003-2030-0281
Maryam Arabzadeh Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran Author https://orcid.org/0000-0002-3520-122X
Esmaeil Mazroui Nasrabadi Department of Business Administration, Faculty of Financial Science, Management and Entrepreneurship, University of Kashan, Kashan, Iran Author https://orcid.org/0000-0002-0270-4293

DOI:

https://doi.org/10.61838/kman.ijimob.3.5.5

Keywords:

Value Added Tax, inflation, Tehran Stock Exchange, Tehran

Abstract

The present study has investigated the possible effects of the implementation of value added tax on Iran's inflation in companies listed on the Tehran Stock Exchange. The temporal domain of this information is related to the financial statements of the manufacturing companies accepted in the Tehran Stock Exchange in the period of 6 years from the beginning of 2013 to the end of 2018. The obtained data includes manufacturing and service companies and institutions. And there are no other than leasing companies and financial institutions, insurance and banks, and their obtained information has been uploaded based on the Kodal site. To check the liquidity growth, its base year has been obtained from 2013. In this chapter, the collected data have been evaluated in two sections of descriptive and inferential statistics; In the descriptive analysis of information, the indicators of descriptive statistics include frequency, percentage of relative frequency, mean, standard deviation, and in the inferential part, research hypotheses have been investigated using independent variables on the dependent variable. In the following, efforts were made to investigate the direct and indirect effects of statistical equations and Eviews10, Excel software. The results showed that there is a direct relationship between value added tax and gross national product, liquidity growth, the amount of money in circulation, the amount of tax revenues and finally inflation in Iran.