aGraduate Student of Public Administration, College Of human science, Islamic Azad University, Zahedan Branch, Zahedan, Iran
bAssistant Professor in Public Administration, College Of human science, Islamic Azad University, zahedan Branch, Zahedan, Iran
Online published on 15 September, 2015.
VAT is a tax phenomenon in order to achieve the objective and economic criteria such as efficiency, equity and income by many countries as an indisputable principle accepted. The tax system to achieve its long-term basic needs such as education taxpayer is appropriate to the context. On this basis, the aim of this study was to investigate the factors influencing the effectiveness of VAT taxpayers teaching approach is in Zahedan in 2015. The aim of the present study and applied research, analytical method - is descriptive And to collect and track data collection methods such as questionnaires views taxpayer documents in the field of VAT as well as written sources documentary research on the subject is used. Research hypotheses with the purpose of investigating the relationship between education taxpayer by IRIB, newspapers, Fzay Hay virtual training classes by the tax affairs, educational books and organizations, as well as the effects of VAT the community, Union deals Assumptions for statistical analysis of regression testing is used. The results suggest that the relationship between education and effectiveness of VAT taxpayer there.. Thus, according to the results, the tax affairs of the VAT-country long-term goals should be to educate, engage participation taxpayer is given more attention.
VAT, effectiveness, training, the taxpayer
