Journal of Tax Research

  The tax collected in various industries plays an important role in not only financing government expenditures but also regulating the economy . Accordingly, a scientific model is required to determine the effective corporate tax rate in the industrial sector. The aim of this study is to investigate the factors affecting the tax rate in the industrial sector of the market in terms of market structure’s elements . In this study, using micro data from the industrial sector , new approaches aimed at reforming tax policy and the preservation of economic competitiveness were studied in the context of a theoretical model , and the relationship between the elements of the four-digit ISIC industry market and the tax rate was estimated for each industry by fuzzy approach due to elements of the market .