A Model for Evaluating Public Policy in Iran (The Study of the Policy of Valu-Added Tax)

Evaluation is one of the most important steps in policy making that garantees its wisdom, but this step has been ignored in academic and professional settings. So in this paper, the policy of value-added tax- as one of the most important and transformational economic policies- has been studied. The dimensions and indicators of the model of evalution of the valu added tax policy has been explored based on exploratory research. Data is gathered based on the interview that its questions have been designed based on literature and relative documents. Academic and professional experts were the society of this research selected based on purposive sampling(n=13). The dimensions and indicators of the model of evalution of the valu added tax policy were the result of this research that extracted based on thematic analysis, and the model of evalution of the value added tax policy was suggested with the regard of environmental, institutional and organizational levels.