Recognition of Barriers of Lack of Attainment of Government’s Share of Value Added Tax

The present research has been designed and conducted with the purpose of recognizing the barriers of lack of attainment of government’s share of value added tax. The method of the present research is an applied method in terms of purpose and it is a survey in terms of conduction method and the required data has been collected by using questionnaire as a tool. The statistical population of this research includes the tax experts of Yazd province and the stratified random sampling method has been used and a number of 189 acceptable samples have been collected. The data has been analyzed by using the factor analysis technique and the results of the research showed that seven factors are the most important barriers of attainment of government’s share of the value added tax and they are: weakness of social factors, weakness of structural and organizational factors, weakness of execution methods, weakness of economic factors, weakness of legal factors, weakness of executive organizations and factors and weakness of cultural factors.