واحديابي ماليات بر شركت ها و برآوردد ماليات پنهان (مطالعه موردي :استان مازندران )

Unit-finding in Corporate Tax System and Estimation of Tax Capacity (Case Study: Mazandaran Province)

This study aims to find the tax units throughout the Mazandaran province. Considering the proportional share of corporate tax in the tax income, the economic structure and the kind of the activities of main industrieas in the province as well as the nature of remarkable articles of the tax law, the following mechansim is suggested: The number or volume of existing tax units could be enhanced by a method called "unit-finding" through inputs-outputs. In this rgard, with special attention to ekact in plementation of article 104 of direct tax Iaw (which somehow string thers the inputs-outputs method, the volume of tax units could be enhanced significently.