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Top1. Introduction
Application of ICT in public sector with the aim of creating work organizations and offering services in quick, easy and suitable manner in recent years in most countries of the world has attracted commissioner of public sector. Understanding the importance of application of IT in public sectors and the role that IT can play in modifying public sector has made policy makers of different societies. By putting it on top their agendas and enacting new associated policies, Innumerable factors may be considered influential in tendency of management of public sectors towards pattern of electronic government; but what in the meantime attracts attention more than any other factor, is the extraordinary power of IT and its ability in creating a fundamental shift in relationship of government – citizen (Faghihi & Yaghoubi, 2004).
VAT is regarded as one of the most prevalent and modern tax systems in the world. Until today more than 136 countries of the world with diverse economic, social and cultural characteristics, apply this tax system (Taghizadeh, 2008). Law of Value Added Tax (VAT) after being passed in the Islamic Assembly and approval of Guarding Council, was announced by President of Islamic Republic of Iran and from early 23 September 2008 and by utilizing capabilities of ICT and establishment of internet system to execute electronic interactions between citizens (tax payers of this tax system) and government became enforceable.
One of the serious challenges today for organizations that are doing business through network and creation of internet sites, is being aware about factors that play an effective role in viewpoint of users who are clients of organization to apply this system or to have intention to use it, that is acceptance of the system by them, and also survival of the systems. For example, tax agent of Taiwan in spite of expending millions of dollars on development of online Tax Filing and Payment System(OTFPS), degree of acceptance of this system on the part of users has been very low (15.05% in 2003 and 21.06% in 2004). Also acceptance degree of online network of tax dossiers in the U.S. with 20.11% in 2002 and 22.61% in 2003 was not reported to be at a reasonable level (Hung et al., 2006), therefore they are trying to resolve the problems and enhance these systems.
Value added tax is part of modern taxes that was levied in European Countries after Second World War. However, from the late 50s became of force. This tax was designed for the first time by Von Siemens, a German Businessman in order to overcome financial problems of Germany. But in spite of strong desire and interest of countries such as Argentina and France for its structural mechanism, this tax was not officially applied in any country until 1954. Brazil, France, Denmark, and Germany after 1954 were among first countries that applied this kind of tax in their tax system. South Korea was also the first Asian country that in 1977 with assistance of International Monetary Fund could implement this tax in its tax system, and following it Turkey, Pakistan, Bangladesh and Lebanon started its application in their countries. Up to now, more than 136 Countries in the world with different economic, social and cultural characteristics apply this tax system.