'Analyzing Infl uence of Back Taxes on the Cost of Debt of a Profi t Organization' Taxes and Taxation nbpublish.com
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Bazhenov, A. A., Novlyanskaya, N. L. Analyzing Infl uence of Back Taxes on the Cost of Debt of a Profi t Organization

Published in journal "Taxes and Taxation", 2012-2 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 4-7.

Resume: 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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