عنوان مقاله [English]
Today, in all the tax systems of the world, the importance of issues related to the income tax of commercial companies and its impact on the economy of governments, as well as its role in the free economy and legitimate competition, is undeniable, and even special attention is paid to the financial reports of joint-stock companies, and the process of measuring basic indicators It is very important, including profit, tax, cash, etc. The income of commercial companies is one of the most important tax sources of governments. In terms of commercial law, there is no essential difference between anonymous shares and other types of shares so that they are not subject to taxation. If the problem is to be looked at from an economic point of view and anonymous shares are considered tax-exempt, it needs a clear text and justification in dealing with the principle of equality of taxation on similar incomes. On the other hand, practical companies use their non-recognition by the government as an excuse for big tax evasions, and because of tax discrimination, they lead to the dissatisfaction of other taxpayers. Tax is not only an important part of the government's income, but at the same time it is used as one of the most important financial policy tools to achieve economic and social goals. The tax collected from legal entities and specifically from companies constitutes an important part of the government's source of income, so that the government, by creating tax laws to collect and collect taxes, and directing them towards infrastructure investment, actually plays an important role in economic development. It acts as a complement to the activities of the private sector in investment. Tax policies are an effective and efficient tool in developing the economic and creating a dynamic and productive direction for the country's economy, and it has an effect on the behavior of economic agents, especially companies.