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Value Added Tax (VAT) as a method of tax charging with creating a new tax base broad has been interest of many countries. Also Value Added Tax in our country in order to reform the structure of tax and increasing government revenues was approved by the House after a relatively long time and in the second quarter of year 1387 was carried out. Given that this law as an experiment and for five year was carried out study of effects of this tax on macroeconomic variables is of particular importance. In this study has tried to use the analytical relationships Input-Output and production of technical coefficient matrix constant assumption of fixed economic conditions and economic variables and limiting assumptions of this study to the price effects resulting from applying VAT on cost of whole different departments to deal with the country's economy. By using of model price of input - output and applying tax rates issue of Article 12 on exemption for goods and services and ultimately applying export exemption issue of Article 13 on value added tax the price effects of each section of economy is calculated and with and with considering of share of each section from the whole output the price effects is calculated. Results show that implementation of VAT has had very low price effects.

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In this study, we designed and simulated a system dynamic model to analyze the impacts of energy intensity changes on environmental and economic indicators in Iran. Results show that if the current situation is continued, the industrial sector energy intensity will increase from 2.67 in the base year to 2.704 at the end of planning horizon. So, the sector will consume 540 million oil barrels to create a value added equals 490627 billion Rials in 2025. Accordingly, the amount of environmental pollutants will increase from 59 million tons in the first year to 267 million tons in 2025 and social costs of producing this pollution would be equal to 67, 449 billion Rials. These findings indicate that regarding the limitation of the production and the increasing costs of energy supply in the future, the country's industrial policies should concentrate on technological changes to increase the efficiency of energy consumption. Also, results indicate that industrial energy consumption has destructive effects on the environment and society in the future and the costs in this sector will not be reversible.