Due to its triple functions, tax system plays a key role in social and economic system of a country. Based on this and Due to the impact of taxation on other economic sectors and its challenges as well as its broad interaction with society, the tax system was chosen as one of the axes of economic transformation plan. Reform of the tax rules, implementation of Comprehensive tax plan and Full implementation of the VAT system. Transformation of the tax system has three main axes including reforming the tax laws and regulations, implementing the comprehensive tax plan and establishing the value added system comprehensively. In this respect, the Value Added Tax Act which was passed in June 2008 has been implemented since October of the same year. So far five steps out of the seven steps of its establishment process have bean completed is expanding to the final chain. The comprehensive tax plan which has been designed in three stages and 32 projects is completing. So far the entire first phase projects, except for the unified tax system software has been implemented. The last and in fact the most important action that should be done in tax system reform plan is creating a proper legal, managerial and Executive structure in the tax law so it is considered in the tax system reform bill. The most important approaches of this bill are making preparations for updating the tax system through the creation of the necessary legal infrastructure, increasing tax compliance, orientating toward total income tax, Establishing appropriate performance guarantees, simplifying the tax system, promoting the tax position as a means to confront with speculation and brokering, developing tax information system and modifying tax exemptions in order to increasing clarity and effectiveness and to targeting them.
Kalantari Bengar M, Nazari A R, Fadaei I. Reviewing Performance of the Transformation Tax Plan. qjfep 2013; 1 (1) :59-80 URL: http://qjfep.ir/article-1-23-en.html