نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیئت علمی و دانشیار دانشگاه الزهراء (مسئول مکاتبات)
2 کارشناسی ارشد امور مالی و مالیاتی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
According to 272 Article of the direct taxes Act Amendment Approved 2001/2/16 Taxpayers were allowed to use the certified Accountants services for tax determine . The purpose of this law article was tax increasing, definiteness speed increasing and tax reception increasing. In this study the effectiveness of the law article execution was tested on tax performance indexes of 73 firms in SEMNAN province during 2002-2007 years by using wilcoxon signed Ranks text in execution year and execution before year. The results demonstrate that tax before profit to sales ratio significantly was decreased in firm which to execute this Article in Comparison to last year. But to execute 272 Article significantly was increased definiteness speed and tax reception speed in comparison to the execution last year.
کلیدواژهها [English]
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