Paper Information

Journal:   JOURNAL OF INDUSTRIAL MANAGEMENT   SPRING 2009 , Volume 4 , Number 7; Page(s) 93 To 112.
 
Paper: 

THE EFFECT OF CHANGING INCOME TAX LAW FOR COMPANIES ON THE INVESTMENT IN THE MANUFACTUREING COMPANIES

 
 
Author(s):  SAEEDI PARVIZ, KALAMI ABDOLHAKIM
 
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Abstract: 

In this reaserch the effect of changing the companies income tax law on the amount of income tax, retained earning, and the amount of accepted manufacturing companies in Tehran stock exchange is tested to achieve this purpose. First, changes in the amount of income tax, net income, retained earning and the investment of manufacturing companies in the years before and after law change in direct taxes were compared and tested.
T- test, analysis of variance, and multiple regression were used in order to test the hypotheses. Obtained result indicated perceptible change in the amount of income tax and the investment of manufactureing companies in the years after change in direct income tax in comparison with the years before change in direct income tax.

 
Keyword(s): NET INCOME, RETAINED EARNING, INVESTMENT, TAX RAT, MULTIPLE REGRESSION – IN COME TAX LAW
 
References: 
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