The Impact of Value Added Tax on Trade and Comparison of This Effect in Oil Exporting and Non-oil Exporting Countries

Moving countries toward trade development has led to a reduction in direct trade taxes and replaced them with domestic taxes such as value added tax (VAT). The use of value added tax with a view to curbing trade restrictions has had an important bearing on its impact on trade. There are different vi...

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Bibliographic Details
Main Authors: Zahra Azizi, Mansooreh Mansoori
Format: Article
Language:fas
Published: Center for Development Research and Foresight 2021-08-01
Series:پژوهش‌های برنامه و توسعه
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Online Access:https://www.journaldfrc.ir/article_138464_9cdddb01deec7578e8e84a48978dc2f1.pdf
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