عنوان مقاله [English]
Value Added Tax (VAT) has been considered in many countries around the world as a new tax method by creating a massive tax base. In Iran, in order to reform the tax structure, the VAT Law was carried out experimentally in the second half of 2008. Since this law has been implemented experimentally, the study of the effects of this tax on macroeconomic variables has special importance. Accordingly, in this research, the effects of implementation of experimental law of VAT on macroeconomic variables of Iran including: inflation, GDP and consumption, are investigated by using a computable general equilibrium model (CGE) and the application of the newest social accounting matrix (SAM) of Iran, in the form of two scenarios. The results show that the implementation of VAT in Iran will increase inflation, reduce GDP and reduce household consumption expenditure.