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Adaptation of capital value assessment model adjusted for Russian Federation tax legislation

Author

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  • Ямалетдинова Г. Х.

    (Санкт Петербургский государственный университет низкотемпературных и пищевых технологий)

Abstract

В статье представлены модифицированные формулы WACC и VTS, адаптированные в соответствии с налоговым законодательством РФ, показано влияние снижения эффекта «налогового щита» на стоимость капитала.The paper presents modified WACC and VTS formulae that are adjusted for new Russian tax legislation. The reduced tax shield is shown to influence on capital value

Suggested Citation

  • Ямалетдинова Г. Х., 2010. "Adaptation of capital value assessment model adjusted for Russian Federation tax legislation," Научный журнал НИУ ИТМО. Серия «Экономика и экологический менеджмент», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Санкт-Петербургский национальный исследовательский университет информационных технологий, механики и оптики», issue 2, pages 217-221.
    • Handle: RePEc:scn:031903:14928519
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