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Taxes and Taxation
Reference:

Bazhenov, A. A., Novlyanskaya, N. L. Analyzing Infl uence of Back Taxes on the Cost of Debt of a Profi t Organization

Abstract: In their business activities organizations try to ensure the minimal capital structure. For this purpose, it is important to assess the expenses of involving different elements of the capital. If an organization has constant back taxes, it is necessary to keep in mind that the cost of taxes paid into the budget together with the expenses for ensuring them (paying the fi ne) infl uence the structure of debt and, consequently, the attractiveness of business.


Keywords:

taxes and taxation, tax, burden, cost, debt, analysis, organization, differential, method.


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