INCOME TAX AND CHOICE OF LEGAL FORM OF BUSINESS

Corporate Income Tax, Legal Form of Organization, and Employment

langauge needs analysis of undergraduate business management and economics students

the aim of conducting this study was to investigate the foreign language learning needs of undergraduate economics students and business management students in faculties of social sciences of alzahra and azad naragh university. in the study, which was designed on the basis of a qualitative-quantitative basis using interviews and questionnaires, 146 female undergraduate business management as we...

Calculating Income Tax Evasion of Legal Entities and Examining its Sustainability through Threshold Non-linear Method

The purpose of this study is to calculate tax evasion based on the income of legal entities and to examine its stability, which has been done by estimating the Tanzi monetary demand function during 1370-1397. The demand function included the ratio of currency holdings to supply of money  as a dependent variable and the tax variables of legal entities, the ratio of wages and salaries to national...

international legal aspects of income and property tax

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Income taxation of couples and the tax unit choice

This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and allow multidimensional heterogeneity in a discrete type framework. We concentrate our analysis on the resulting intra-family labor allocation of labor supplies and show that this analysis is strongly related to the choice of the tax unit (individual versus joint taxation). We gi...