文章基本信息
- 标题：IS TAXATION DETERMINANT OF CAPITAL STRUCTURE? AN ANALYSIS OF THE IMPACT OF INTEREST SYSTEMS OF TAX LAWS
- 本地全文：下载
- 作者：Cataramă Delia, Dragota ; Mihaela
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：160-164
- 出版社：University of Oradea
- 摘要：
This paper is an analysis of how the companies in building and constructions use tax liabilities in order to finance their assets. We start from the assumption that tax liabilities are an important source of financing their assets and, thus, the introduction of the new mechanism of “reverse charge” in the field of value added tax generated difficulties in their financing, difficulties that forced the companies to change their capital structure. Then we investigate whether or not they constituted in an interest system that determined the change of the law back to its initial state
- 关键词：
taxation, interest systems, capital structure, corporate governance
