از مالیات بر سود که به پرداختی پرداخت می شود: ارزیابی محاسبه نرخ مالیات موثر است

Taking this circumstance into account, and that we have already information adapted to international standards of various exercises, we propose a new methodology that encourages performing studies based on effective tax rate in our country and to make more accurate comparisons of the current tax burden of companies, based on factors such as size, industry, geographic location, economic and financial structure, etc.