Investigating the Impact of VAT Policy on the Transition Process from the Rentier Government in Iran with Using Official Tax Statistics

Abstract. Oil is now the most important and at the same time the most political economic commodity in the world today. In Iran is also considered as the most important source of political and economic power. It should also be noted that having non-renewable capitals such as oil does not necessarily mean a country's welfare. The national dependence of the oil-rich countries on oil has had a variety of consequences, including rent-seeking activities for these countries. The rentier governments' reliance on high oil revenues will ignore the different classes of people and thus have negative consequences for their economies. On the other hand, many economists believe that reforming the tax system can play a significant role in improving this situation and the transition from rentier government. One of the most important modern indicators for reforming the tax system is VAT policy. Therefore, the purpose of this study is to first examine and evaluate the strengths, weaknesses, threats and opportunities in the impact of tax policy in Iran in the transition from rentier government with emphasis on VAT policy and then Choose the right strategy. Statistical methods and analysis such as Friedman rank analysis and Strengths, Weaknesses, Opportunitiesand Threats (SWOT) analysis were used for this purpose. The present study is of applied purpose and of descriptive-analytical method. The statistical population consists of 100 experts in the field of value added tax and the government of Rentier. Also, the sampling method is full-count. The results of the analyses show that among the environmental analysis strategies, the appropriate strategy is to transition from the rentier state to a conservative strategy (consistency of VAT policies). Therefore, this strategy involves using opportunities points to reduce the impact of weaknesses, such as: establishing procedural unity and transparency, and eliminating ambiguity in the implementation of value added tax policies, enhancing tax administration credits in line with the goals and strategies presented. And establish coordination between the tax office and the oil companies.