جستجوی مقالات مرتبط با کلیدواژه « added value tax » در نشریات گروه « حسابداری »

Capital structure is one of the most important and effective parameter on valuing and orienting of economical enterprises in the capital markets which ensures their activities in order to increase and maintain their profitability. Capital structure in the economical companies and enterprises of Iran, by considering the orientation of economical macro policies of this government toward free economy, accomplishing the main policies based on 44 principle of Constitution, privatizing and completing the rule of added value tax and the plan of subsidy is one of the main problems in the companies. The present paper studies the effect of added value tax on the capital structure and also the profitability and revenue (subject to tax) of companies and economical enterprises. The statistical society in this study is all accepted companies in Tehran’s stock exchange during 2005-2010. In this study, added value tax as a dependant variable and capital structure, profitability and revenue (subject to tax) as independent variable have been studied. For testing the hypothesis, the correlation coefficients of Spearman, Tao B Condell and SPSS Software have been used. The results show that there is a significant positive relationship between added value tax and the dependant variables such as capital structure, profitability and revenue (subject to tax). Based on this issue, added value tax by its direct effect on the capital structure of companies increases their profitability and revenue subject to tax.