Investigating the relationship between training taxpayers and the effectiveness of value added tax implementation in Ilam province and providing solutions to improve it with the fuzzy AHP approach

Dissertation for Master's Degree in Accounting (M.A)

Abstract

This research seeks to examine the relationship between taxpayer education and the effectiveness of value added tax implementation in Ilam province and provide solutions to improve it with the fuzzy AHP approach. In terms of the purpose, the current research is of the applied research type, and according to the nature of the subject, it is classified as descriptive and analytical research in terms of the research method. The statistical population of the current research is the technical experts, which includes: employees, auditors, experts and senior experts of the Ilam Province Tax Administration, university professors with financial and economic expertise, who are familiar with the value added tax law and are familiar with the organization in charge of its implementation and its implementation processes, which was investigated in 2013. Cochran's formula was used to select the statistical sample and 100 people were selected. A researcher-made questionnaire was used to collect data. Descriptive statistics (frequency distribution, frequency percentage, cumulative frequency percentage and tables and graphs) and inferential statistics (Pearson and Spearman correlation statistical tests, data normality test and structural equations) have been used to test the hypotheses. The results of the research indicate that the training of taxpayers has a significant effect on the effectiveness of the implementation of value added tax in Ilam province. Also, the factors related to the occupation and profession of the taxpayer and the environmental and physical factors have a significant effect on the effectiveness of the implementation of value added tax in Ilam province. Key words: education of taxpayers, value added tax, Ilam province 1-1 Introduction Tax as an important financial tool helps the government in the correct performance of its distribution task and is one of the most important sources of income. Governments are considered to be of increasing importance since the past ages due to the evolution and development of the duties of governments.

Nowadays, in addition to fulfilling their traditional role of providing internal and external security, governments have major roles and responsibilities in order to achieve social welfare. Taxes, in addition to being the main source of funding for government needs, are widely used by governments as the main tool for implementing financial policies and ensuring social justice. (Economic Magazine, 1386, 71).

At one time, the duties of governments were limited to providing security and protection of their geographical area, and of course their expenses were at a lower level, but over time and with the changes in the duties of governments, taxes emerged as an important source of income to cover expenses and a financial tool for exercising entrepreneurship and governance (Pezhoyan, 1381, 78-83).

Government By levying taxes and collecting and directing them towards making investments, it actually plays a fundamental role in economic development so that it can provide reasons for economic growth and development (Poormoqim, 1380). has expanded. As the government of the new age is a new phenomenon and it is completely different from the image of the government that was imprinted in the minds of people for thousands of years, and as a result, in parallel with this extensive transformation that is still ongoing, (despite the implementation of privatization programs in many countries), the expenses of the public sector in the budgets of the countries are increasing. Of course, these expenses require huge resources to provide them, and among the various sources of providing these expenses, the best and most logical source of tax revenue is considered to be the most important source of income among most countries in the world, and therefore in all countries, they have made extensive efforts to increase their tax power (Faculty of Economic Affairs and Finance, 1379, ?). It has a great value and it has overshadowed the whole life of the people if they do every financial and economic action and even their marriage with regard to the issue of tax and accounting based on it. In such an atmosphere, naturally, the thought of reforming and solving the bottlenecks of the tax system will occupy many minds.

Currently, in our country, most of the public budget is provided by oil revenues, and taxes actually have a small contribution to providing this budget, and for this reason, sometimes with the reduction of oil revenues, a balance deficit is created, which may stop or slow down the implementation of development programs that have been predicted in advance, or cause a decrease in the value of the currency against the international currency, which will cause more damage to the economy. (Ibid., 47) According to the budget law and the plan of the country's 20-year vision document, the tax income must somehow replace the oil income, which will end at some point. In other words, according to the country's 20-year vision document, the government should be able to finance its current expenses mainly from tax revenue by the end of the fifth development plan and reduce the dependence of this sector on oil revenues, which the full implementation of value added tax will create a fixed income for the government (Lengroudi. 1388/p. 115).

Whether we like it or not, we are facing the fact that the oil of this God-given wealth will run out one day. A point that is important and should be paid attention to is the discussion of payment by the people and the economic system that operates in the country, and the correct and complete implementation of the tax system, especially the value added tax, makes both the people a partner in construction and the government in economic planning.

1-2         Statement of the research problem

In the classification of taxes, value added tax is a type of indirect tax on the domestic consumption and sale of goods. and services, this type of tax is multi-stage and in each stage of production and completion to final consumption, it is created according to added value; In other words, value added tax is a type of multi-stage sales tax that exempts the purchase of intermediate goods and services from paying taxes (Kamijani, 1374).

Value added tax has a history of 40 years in the world, and in 1948 Foman Siemens in Germany and in 1951 Michel Lore in France for the first time in the first years after the Second World War in order to cover the costs of reconstruction and payment Wartime debts established a new tax plan called value added tax for their countries, and now more than 150 countries use it (Nazari and Goldi Saman, 2014).

This plan is prepared for the first time in Iran and is under review. According to the drafters of the value added tax bill, it is implemented in this way with the aim of increasing the share of taxes in the economic cycle and preventing tax evasion, and covers all the production chains of goods and services. takes And at each stage, a separate tax is charged for the added value created for goods and services. This method replaces the production and sales tax, the tax of which is calculated and received instead of the final product at different stages (same).

According to the investigations, the implementation of the value added tax law is a suitable way to increase stable income and provide considerable government income as a stable and flexible source of income, expanding tax bases, not losing incentives Investment and production as well as the establishment of the tax system are self-implemented and self-declared, which help to clarify exchanges and economic activities and facilitate the implementation of other types of taxes, but this can only be achieved with the precise design and proper implementation of the mentioned system, especially the design and implementation of the appropriate educational system for the training of taxpayers. Compared to the traditional provincial tax, this tax system requires the training of all factors involved in its implementation, including tax employees and officers, to taxpayers, consumers, related professional jobs (such as accountants and auditors) and employees related to companies and economic institutions (sales department employees, procurement and accounting officers). Articles 27 and 28 of the Value Added Tax Law foresee the use of the services of the audit organization, accountants and auditors who are members of the accountants and tax advisors community in assisting taxpayers and the tax affairs organization (Nazari and Goldi Saman, 2014).

The purpose of this research is to use the fuzzy AHP method to select the most effective factor for training taxpayers in the effectiveness of value added tax in Ilam province. There are many ambiguous situations in the field of accounting and business. It leads to the creation of indeterminate information. These ambiguities remove the information from the two-value state (is it or not) and create analytical models that have the ambiguity in accounting information as decision-making models, making it necessary to create such models based on fuzzy logic.