The effect of VAT on the performance of listed companies in Tehran Stock Exchange

Abstract

This research with the aim of investigating the influence of added value tax on the performance of the companies accepted in the stock exchange of Tehran has tried to investigate the influence of value added tax on the performance of companies with designing three hypotheses in addition to basic familiarity with this tax system. This is a descriptive, correlational and deductive inductive research and with library field method. In this research, the statistical society of 530 companies between 2010 and 2014 has been accepted in Tehran’s stock exchange. Sample volume as systematic and with regard to limitations, the number of these companies is 102. In order to collect data on this research, the software of New gift, Stock Exchange and financial statement and the notes of the mentioned companies are used. In order to analyze this research, regression models, and Durbin-Watson test and Eview8 software were used. The results of this research compared to the results of estimated models’ results for investigating the influence of value added tax on the performance of accepted companies in stock exchange shows that there has been a positive and significant relation between the return of properties, return of stockholders’ salaries and value added tax with different rates 3, 4, 5, 6 and 8%, and the benefit before interest and tax of companies