Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange
This paper tries to identify factors that can reduce company marginal tax rate and debt tax advantage. In this order, at first Iran's tax codes were investigated and three main groups of factors that can reduce company marginal tax rate, were identified. The groups consist of revenues structure...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19965_fec88e96d185279c953868c6ad1cc006.pdf |