چکیده:
Taxes as a major source of government revenue based on internal capacity, the strength of the
economy plays an important role. This study examines the impact of policies issued by the leader of
the resistance economy's level of tax compliance. Research time period 2010 - 2013 . The research in nature and method was descriptive and in terms of the purpose is the application. Methods of
collecting data in this research library. To collect data in this study, the information contained in the
financial statements of companies surveyed is essential. The results showed that, in other words the level of tax compliance increased after notification of the strength of economic policy. In addition, the level of tax compliance of trading after the announcement of the policy of resistance economy, increase tax compliance. And finally the production companies increased after the announcement of the policy of resistance economy.
خلاصه ماشینی:
The effect of the resistance economy policy announced by the leader on the payers tax compliance and case study (legal entities in Yazd province) Ali Reza Mokhtari Ardakan1&2*, Mahmoud Moin Aldin3* and Akram Taftiyan4 1department of Accounting, Yazd science and research branch, Islamic Azad university, Yazd, Iran.
The results of this research show that tax avoidance, tax management of corporations with audit service, will able us to analyze the negative and positive effects of social responsibility of companies and tax avoidance with separating the strengths and concerning about ever measurements.
Hypotheses of the research Main hypothesis: resistive economic policies have significance impact on tax condescension.
So level of tax condescension in trade companies are increased after declaration of resistive economic policies.
05, so the H0hypothesis in confidence level of 95% is rejected and could conclude that there is a significance difference between tax gap in trade companies before and after declaration of resistive economic policies.
So level of tax condescension in production companies are increased after declaration of resistive economic policies.
In first and second incidental hypotheses, impact of declaration the resistive economic policies on level of tax condescension in production companies are tested.
In third and fourth incidental hypotheses, impact of declaration the resistive economic policies by supreme leader on level of tax condescension in trade companies are tested.
So according to the obtained results, it is suggested for investors to consider this issue that resistive economic policies are effective on level of tax condescension of taxpayers.