Contenu principal de l'article
The implementation of the VAT law in its current form in the country's industries shows that this law has created problems for producers in the industry segment in the current situation in terms of approved provisions, implementation and lack of necessary infrastructure. The main purpose of this study was to present a model for evaluating the VAT policy of the industry segment using the fuzzy Delphi technique. The present research is an applied research in terms of purpose and a qualitative research method in terms of method. The sampling method in the qualitative part was purposive non- random sampling method. In this study, triangular fuzzy numbers were used for fuzzification of the view of experts. Delphi results were performed in two rounds. Examination of the results of the first round showed that all identified dimensions were approved by experts. The results of the second round also showed that no indicators were eliminated in the second round. For the end of Delphi, the average scores of the first round and second round questions were compared. The difference between the two stages was smaller than the low threshold (0.5) and the polling process was stopped. Finally, the research model is an acceptable and extensiblemodel.