Measuring the Complexity Index of the Value-Added Taxation System in the Tax Affairs Organization of Tehran

The main objective of this research is to measure the complexity of the value-added tax system in the tax affairs organization of Tehran during the first half of 2013. To collect theoretical foundations of this study, a library method was used and a researcher-made questionnaire was used for collecting statistical data. The Cronbach's alpha coefficient was used for validity and reliability of the questionnaire. For data analysis, Levin tests, mean test of two groups, Friedman test, and spss21 software were used. The results of statistical data analysis at the 95% confidence level show that the effect of factors affecting the complexity of value-added tax in the domain of legal and real persons is significantly different.