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THE COMPLEX IMPACT OF CORPORATE TAXATION FACTORS ON THE COMPANY’S ECONOMIC VALUE ADDED
Nurkaeva Alina Albertovna
Kazan Federal University
Student of the master’s program «Audit and financial management (ACCA)»
Kazan Federal University
Student of the master’s program «Audit and financial management (ACCA)»
Abstract
The article contains the main results of the study research about the complex impact of corporate taxation factors on the firm’s economic value added, pegged to the value of invested capital. According to the results of the made study were formulated the main conclusions demonstrating the necessity of tax planning in the corporation.
Keywords: absolute liquidity, account payable, corporation, economic value added, financial gearing, income tax of corporation, mobility of assets, ROS, tax burden, tax planning
Article reference:
The complex impact of corporate taxation factors on the company's economic value added // Economics and innovations management. 2015. № 7 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/07/8968
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