English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

The main objective of this study is to explain the effect of training on reducing barriers to the implementation of the Value Added Tax Act in Iran which is conducted with descriptive – survey method. Statistical society consists of the all managers and staff of the Ministry of Economy and Finance whose performance of their organizational units relates to the implementation of the Value Added Tax Act and their number is 712 people and 250 people of them were selected as a sample. The procedure of sampling is random cluster sampling. Researcher made questionnaire was used to collect the data containing 23 questions. Its validity by supervisors, advisors and some experts and its reliability by using Cronbach's alpha experimentally performed for 30 people and obtained 0.817 have been approved. Data obtained from the chi-square test (chisquare), binomial test and Friedman test were analyzed using SPSS software. The results of this study indicate that training is effective on reducing barriers to the implementation of the Value Added Tax Act. Also the effect of training on staff based on the software and hardware aspects, taxpayers and informing systems for the implementation of the Value Added Tax Act was approved and the effect of training on top management of organizations to support the implementation of the Value Added Tax Act was not confirmed.

The effect of Training on Reducing Barriers to the implementation of the Value Added Tax Act among Taxpayers in Iran