تعاون و کشاورزی (Feb 2010)
Tax Discount Strategies and Patterns for Supporting the Establishment and Development of Cooperatives by Public Sector (Case Study: Esfahan District)
Abstract
Most important factors from which the public sector affects the development of cooperatives are the tax policies and supports. Taxes are one of the most important tools for allocating economical resources, redistribution of incomes and funding relevant expenses. Taxing a special activity or exempting some activities and regions from taxes are generally performed for optimized allocation of resources. In this study, conducted in survey method, the effect of some tax exemption patterns for Supporting the Establishment and Development of Cooperatives by Public Sector has been examined in 4 hypotheses in Esfahan city, 2007. The data gathering tool is a questionnaire, and obtained Cronbach’s Alpha coefficient in Pilot Study is 0.933, which demonstrates the high reliability of measuring tools of this research. The statistical population consists of the city cooperatives' managers and sample size has been calculated by Cochrane Formula and sampling method is Random Stratified type. The collected data were analyzed by SPSS software and Descriptive and Inferential Statistics were used, including Frequency, Percent, Cumulative Percent, Mean, Standard Deviation, One-Sample T Test, Independent-Samples T Test, One-Way ANOVA and LSD Test. The findings of the research confirm the research hypotheses and show that tax exemption system in terms of distinction between sectors, considering the regional differences in determining tax discount rates, tax support of research, development and information activities about tax discounts affects the process of establishment and development of the cooperatives. In conclusion, this article examines the viewpoints of the managers of cooperative companies in various taxing status.
