The role of taxation in choosing an optimal financing structure for the company

Authors

  • Mohamed Elamine Oualid TALEB University of Oum El Bouaghi

Keywords:

Finance structure, Tax policy, tax benefits, tax savings

Abstract

Financing structure of the institution received the attention of many researchers in the field of financial management, And they concluded that there are several factors that influence in its composition and the most important element is the taxation.

This article aims to examine the relationship between the taxation and the financial structure of the institution as the tax concessions granted by the fiscal policy fails to tax savings institution seeking to take advantage of them.

So that institution can be nefit from all the tax advantages their financial structure must beconstituted From internalfinancing sources and external sources of financing.

References

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Published

2023-04-21

How to Cite

TALEB, M. E. O. (2023). The role of taxation in choosing an optimal financing structure for the company. Journal of Financial Accounting and Managerial Studies, 3(2), 221–236. Retrieved from http://review.univ-oeb.dz/ojs.cofifas/index.php/jfams/article/view/91

Issue

Section

Articles