This research aims to investigate the Tax harmonization of financial accounting procedures and the income of companies especially the industrial companies via comparative qualitative research methods. As a result, the different distribution of companies among the alternatives seems to be statistically significant (at the 0.05% level) in the case of deferred taxation, leasing. In conclusion, the implementation of a tax harmonization procedure creates coherence by which we can attain our tax objectives in a better way, at least for industrial companies.