عنوان مقاله [English]
نویسنده [English]چکیده [English]
Taxation has a life as long as the human civilization. Tax has been used as a tool for society development and it is now seen as a fee for residence in developed countries. Human civilization development has resulted in taxation division to various parts among which VAT is attached more importance for its fairness. To reveal the importance of VAT, it should be said that it is now used a tool for fairness in more than 12 countries, 4.000.000.000 persons (70% of the world population) now live in the countries which have VAT. VAT revenue for the government is annually $18 trillions. This paper dealt with VAT nature and then explains it as a toll for tax fairness.