Study on Barriers of Policy Implementation in Iran (Case of Study: Barriers om Implementing Value-Added Tax Law)

This research examined the barriers to implementation of the VAT Act with respect to three years of its implementation in Iran deals . For this purpose, both internal and external factors, including factors that affect the organization and the law on its implementation And factors outside the host organization and the text on the implementation of effective As independent variables and law enforcement vat As the dependent variable is considered. This research is a descriptive study, that the classification is based on the application of a field study (survey), Study conducted in Tehran province, which is the most effective areas of the country's tax and Popula 􀆟 on study of 500 employees that those in charge of tax affairs are VAT law enforcement Has been considered. The sample consisted of 217 employees is based on Morgan table. Questionnaire data collected by professionals and experts that the validity, reliability as well (with a rate of 0/88) was confi rmed. Results showed that internal and external factors affect the implementation of the VAT Act and Determined by internal factors than external factors are further hampered the implementation of the VAT Act. 1