Sadegh Ehteshami - Department of Accounting , Kish International Branch, Islamic Azad University, Kish Island, Iran.
Seiyedeh Mahbobeh Jafari - Department of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
Negar Khosravi-Pour - Assistant Professor, Department of Accounting, Faculty of Economics and Accounting, Islamic Azad University, Central Tehran Branch, Iran

The leading targets of a tax system and its economic function include tax income increase, encouragement of production and investment, decreasing inequality and improvement of social welfare. This research investigates distributive impacts and efficiency of ۹% value added tax collection on production sector. In terms of goal , this is an applied study. The influence of value added tax (VAT) on Gini coefficient as an income distribution index was investigated. Data were analyzed by econometrics methods including panel data and EVIEWS software. To evaluate the efficiency of tax collection (productivity ratio), input-output method was used based on the latest present table for ۲۰۱۱. The results revealed that exercise of a ۹% VAT does not have regressiveness on production sector and does not influence on income distribution. Further, average tax collection efficiency by production and consumption method in ۲۰۱۵-۲۰۱۸ was ۳۹.۵ and ۰.۳۲ percent and this level of VAT collection from production sector (considering its rate) is relatively low.

value added tax (VAT), distributive impacts, reduction load, tax collection efficiency