1. Introduction: People talk about taxes, complain about it, and attempt to evade them. Businesses are affected by taxes, in how they organize their activities and in the incentives of investing. Generally, the tax structure has to be tailored considering the country's economic structure, its capacity to generate revenue from them, its public service needs, ability to collect them and a myriad of other factors. The main purpose of taxes is to create sufficient income to finance the government services