For the issuing of the required financial information the
financial statements in the forms of basic financial lists as added
value forms along basic financial statements are being issued in
developed countries such as Britain.
Mr. Abbaszadeh in his well- researched article while dealing
with the content and subjective principles of value added has
analysed the mutuality of the tax policies and economic
development objectives. the results of this research in regard to
corporations which have demonstrated remarkable added value
are as fallowing:
1- The CEMENT production corporations in, comparison with
the other selected companies (auto industry ,radio & television
sets corporation & Cartons production) while demonstrating
better value added surplus(averagepercent) have paid less tax
due to using tax subsidies. These protectionistic tax subsidy
policies have been directed toward the objectives of economic
development.
2- The glass making and glass blowing industry while enjoying
59 percent added value have paid more tax than the others. These
companies have not been granted tax subsidies, hence contradicts
the objectives of economic development.
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