Document Type : Original Research
Authors
1 Professor at the University of Tehran and financial, economic and investment strategies consultant
2 Payam Noor university
3 university of tehran
Abstract
This article examines the impact of taxes on management planning in organizations and companies and analyzes the key role of taxes in organizational strategic decision-making processes. Given that taxes are one of the most important economic tools of governments to provide financial resources, control inflation, and regulate the market, how they affect the policies and financial performance of organizations is of particular importance. In this research, while reviewing theoretical foundations and previous studies, topics such as the effect of taxes on profitability, liquidity, investment, capital structure, and dividend policies are discussed, and the importance of tax planning in reducing company costs and utilizing tax incentives is pointed out.
The present study is of an applied type and is conducted with a descriptive-analytical method and is based on library information and a review of scientific articles and sources. The key questions of the research include the impact of taxes on management decisions, methods for optimizing tax costs, the role of incentives, liquidity management, and differences in tax systems of countries. A careful examination of these issues shows that understanding and utilizing tax policies plays a significant role in enhancing competitive power, economic growth, and increasing the efficiency of organizations. The results obtained can help decision-makers and financial managers to adopt efficient strategies that are in line with tax laws, while achieving organizational goals, and benefit from the capacities of the tax system to optimize their performance.
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