Benefits of Advance Payments of Tax on Profit: Consideration within the Brusov–Filatova–Orekhova (BFO) Theory

The modern capital cost and capital structure theory—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—describe the case of the payments of income tax at the end of the year. However, in practice, companies could make these payments in advance. Recently...

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Hauptverfasser:	Peter Brusov, Tatiana Filatova, Veniamin Kulik
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	MDPI AG 2022-06-01
Schriftenreihe:	Mathematics
Schlagworte:	Generalized Brusov–Filatova–Orekhova (BFO) theory the Modigliani–Miller theory advance payments of income tax equity cost the weighted average cost of capital company capitalization
Online-Zugang:	https://www.mdpi.com/2227-7390/10/12/2013
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