@article{MAKHILLIBM2016103027151,
    title = {The Impact of the Implementation of Value Added Tax on Economic
Growth and the Budget Deficit},
    journal = {International Business Management},
    volume = {10},
    number = {30},
    pages = {6740-6744},
    year = {2016},
    issn = {1993-5250},
    doi = {ibm.2016.6740.6744},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2016.6740.6744},
    author = {Esfandiar and},
    keywords = {Value Added Tax (VAT),budget deficit,economic growth,GDP,administrative},
    abstract = {The main purpose of this study is to determine the impact of the implementation of Value Added Tax
(VAT) on economic growth and budget deficit. The present study is an applied, field and descriptive-analytical
research in terms of purpose, data collection method and analysis, respectively. The statistical population in
this study includes all experts and managers related to tax in different districts of Tehran and the
taxpayers subject to the first phase of VAT and managers and experts of tax departments of Tehran province.
Total 150 samples have been collectedby the available sampling method. The reliability of the researcher-made
questionnaire was 0.807. Inferential statistics (including Pearson’s test and Friedman ranking test) and SPSS
Software were used to answer questions and hypotheses and all the research hypotheses were confirmed.
According to Pearson test, we can concludethat there is a significant positive relationship between all aspects
of the budget deficit and economic growth, including GNP, GDP, administrative budget deficit, budget deficits
caused by the economic circumstances and value added tax. So, there is a statistical significant difference
between the effect of VAT on economic growth and the country’s budget deficit with an average level and it
is 1.791 higher than the average level. In other words, the attitudes of individuals about the impact is at
significant level moreover, according to Friedman ranking test, there is a significant difference between the
parameters of economic growth and the budget deficit.}
    }