شناسايي عوامل موثر قانوني بر ماليات شركت ها و نحوه اعمال آن ها در عمل

Identifying the Effective Legal Factors in Iranian Corporation Tax System

The results of corporation tax function and 64 different position show that except for the cases in which the legislator has encouraged the public property and private and export corporations, the legislatorʹs ruling has not been reinforced regarding other corporations and in some cases it has been reversed. Examples are as follows: Encouraging service corporations rather than manufacturing ones, encouraging the corporations irrelevant to health and medical activites rather than the relevant ones, encouraging the corporations whose taxes are levied based on the rule of thumb rather than those whose taxes are levied with respect to their account reports. So the laws and regulations regarding the encouragement of export and non-state enterprises must be included in new tax laws and in other cases the barriers in reinforcing the laws must be removed. Otherwise, the tax articles concerning the above - mentioned corporations should be reviewed and amended.