تاثير تغيير قانون ماليات بر درآمد شركت ها بر سرمايه گذاري شركت هاي توليدي

The Effect of Changing Income Tax Law for Companies on the Investment in the Manufactureing Companies

In this reaserch the effect of changing the companies income tax law on the amount of income tax, retained earning, and the amount of accepted manufacturing companies in Tehran stock exchange is tested to achieve this purpose. First, changes in the amount of income tax, net income, retained earning and the investment of manufacturing companies in the years before and after law change in direct taxes were compared and tested. T- test, analysis of variance, and multiple regression were used in order to test the hypotheses, Obtaincd result indicated perceptible change in the amount of income tax and the investment of manufactureing companies in the years aftcr changc in direct income tax in comparison with the years before change in direct income tax.