Direct Tax Amendments Act of 1380 passed by Parliament, One of the fundamental questions in the reform of the tax law of each country is, Does the new law affect the growth rate of investment is better? Therefore, this study attempts to answer this fundamental question.
Therefore the information on the Tehran Stock Exchange as representative of the industry in the period 1384 to 1388 and F tests and Housman’s conclusion that regardless of the circumstances prior to the amendment and tax breaks in the Industrial Sector, The new law does not play a decisive role in the investment rate In contrast, factors such as interest rates, Growth rate of housing prices, exchange rates, etc. are far more effective
Considering the economic ups and downs of the economic conditions explained, Tax Strategies factors have been proposed to thereby stabilize after Comprehensive studies of consolidation and other factors can be summed up in a package of fiscal policy to achieve.
Hakimi, F. (2013). Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran. Accounting and Auditing Research, 5(18), 118-130. doi: 10.22034/iaar.2013.104549
MLA
Farhad Hakimi. "Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran". Accounting and Auditing Research, 5, 18, 2013, 118-130. doi: 10.22034/iaar.2013.104549
HARVARD
Hakimi, F. (2013). 'Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran', Accounting and Auditing Research, 5(18), pp. 118-130. doi: 10.22034/iaar.2013.104549
VANCOUVER
Hakimi, F. Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran. Accounting and Auditing Research, 2013; 5(18): 118-130. doi: 10.22034/iaar.2013.104549
)