Seyed Majid Saeedi Toosi, Mahdi Vakilaian ‘aquee,
Volume 31, Issue 60 (2-2024)
Abstract
In this research, the relationship between geographical location and income tax of companies listed on the Tehran Stock Exchange was examined. The impact of the distance index relative to the country center and the provincial center on corporate taxation was analyzed using systematic exclusion (screening) sampling method. Considering the specified conditions, a total of 132 companies were analyzed over a five-year period since 2018 to 2022 (573 company-years) and were analyzed using panel data and generalized least squares (EGLS) method. The results show that the relationship between the company's distance from the center of the country (Tehran) and the income tax, as well as the relationship between the provincial centers and the income tax, is inverse and significant. In other words, the greater the distance of the company from the center of the country and the center of the province, the lower the ratio of the company's fixed tax to their operating income. Also, in the survey of different industries that were tested separately in the industries of "pharmaceutical products, chemical products, machinery and electrical devices, tiles and ceramics, and automobiles and parts" both in terms of distance from the center of the country and distance from the center There is an inverse and significant relationship in the province, and there is a positive and significant relationship in the "basic metals" industry.
