Value Added Tax; a Comparative Study between Iran and Some Developed Countries

<p>Abstract<br>Value Added Tax (VAT) is a form of consumption tax. VAT has an important role in developed economies for financing the budget of government. But this form of tax has not developed in developing countries such as Iran. The aim of this paper is comparing value added tax in Iran and some developed countries such as Australia, Canada, United States and Germany. This study could help to developing countries such as Iran for making economic policy.<br>Keywords: Value Added Tax, Comparative Study, Iran, Developed Countries</p> <p>Tavakol Shaa'bani<br>Institute of Oriental Studies named after academician Z.M.Bunyadov, Azerbaijan National Academy of Science, H.Javid ave., Baku, Azerbaijan Republic