ساده سازي ضرايب مالياتي اشخاص حقوقي

Simplifying the Tax Coefficients for Legal Persons

Due to heavy interdependence of economic activities and the tax system as well as the sensitivity of businessmen to the signal sent by financial and tax authorities, the governments should provide some mechanisms to maximize the utility of businessmen. A major signal is fanancial and tax regulation. In 1980s and 1990s, many Latin American countries and some African and Asian nations reformed their basic tax policies through simplifying the tax system. Assuming optimal tax coefficients, this paper first proves the need for simplifying and downsizig the tax coefficients and then simplifies the document of cefficients through different methods. Using statistical indicators, it finally introduces two methods as the boot model.