Identify barriers to optimal implementation of the VAT system in Iran (Based on the Value Added Tax Act)

This study, entitled "Identification of barriers in the implementation of the VAT system optimized" with the formulation of hypotheses such as the lack of sufficient information, the lack of appropriate software, the complexity of the tax authorities, lack of adequate training of tax officers and to identify barriers to effective implementation fix it and help to improve the system have been made. The method used in this research is descriptive for the purpose of application through field surveys have been carried out. To collect information from the five-item Likert scale questionnaire was used to search through the content and reliability of the questionnaire was confirmed by experts and its reliability by Cronbach''s alpha was performed by the (at the rate of 0.786) was approved. Sampling was random. Research in Tehran province was implemented and statistical population of 108 employees of the Tax Administration that officers of law enforcement VAT are taken into account, and 80 taxpayers, the number of samples based on Morgan table. The results showed that the complexity of the tax authorities, lack of sufficient information, the lack of appropriate software, lack of adequate training of tax officials on optimal implementation of VAT are effective. And showed a lack of adequate training of tax officers and the lack of sufficient information about the weaknesses of the application is more barriers for the VAT system optimal implementation.