Analyzing Infl uence of Back Taxes on the Cost of Debt of a Profi t
Organization


	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 // Taxes and Taxation. 2012. № 2. P. 4-7. URL: https://en.nbpublish.com/library_read_article.php?id=59194 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. This article can be downloaded freely in PDF format for reading. Download article References 1. Bespalov M.V., Filina F.N. Skhemy minimizatsii nalogooblozheniya / pod red. D.V. Solov'evoy. M.: 2. GrossMedia, ROSBUKh, 2010. - 368 s. 3. Bondarchuk N.V., Gracheva M.E., Ionova A.F, Karpasova Z.M., Selezneva N.N. Finansovo-ekonomicheskiy 4. analiz dlya tseley nalogovogo konsul'tirovaniya. – M.: Izdatel'skiy dom “InformByuro”, 2008. – 304 s. 5. Borodin V.A., Malakhov P.V. Nalogovaya nagruzka kak sostavlyayushchaya finansovoy ustoychivosti predpri- 6. yatiya // Ekonomicheskiy analiz: teoriya i praktika, 2009. - №32. 7. Vse, chto dolzhen znat' rukovoditel' kompanii o nalogakh / pod red. I.A. Tolmacheva. M.: GrossMedia, 8. ROSBUKh, 2008. - 264 s. 9. Endovitskiy D.A., Soboleva V.E. Sushchnost' i soderzhanie sistemy integratsionnogo (ekonomicheskogo) 10. analiza khozyaystvuyushchikh sub'ektov // Audit i finansovyy analiz. - 2006. - №4. 11. Kovalev V.V. Finansovyy analiz: metody i protsedury. - M.: “Finansy i statistika”, 2003. - 560 s.: 12. il. 13. Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii / G.V. Boytsov, G.M. Boytsova, V.V. 14. Vasil'eva i dr.; pod red. I.A. Feoktistova, F.N. Filinoy. M.: GrossMedia, ROSBUKh, 2007.- 1288 s. 15. Postateynyy kommentariy k chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii / G.V. Boytsov, G.M. 16. Boytsova, V.V. Vasil'eva i dr.; pod red. I.A. Feoktistova. M.: GrossMedia, 2006. - 784 s. 17. Savitskaya G.V. Analiz khozyaystvennoy deyatel'nosti predpriyatiya: 4-e izd. / G.V. Savitskaya. M.: Infra-M, 18. 2007. - 512 s. 19. Chernova M.V. Metodicheskie podkhody k otsenke nalogovoy nagruzki // Ekonomicheskiy analiz: teoriya i 20. praktika. 2009. - №27.

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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