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Tax correctors of cost of corporate capital in the oil and gas industry

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UDC Code: 
Voronina E Candidate of Economic Sciences, Associate Professor  (ugine_v@mail.ru)
Grinkevich L Doctor of Economic Sciences, Professor  (Nasty_saturn@mail.ru)

Based on the conceptual theoretical provisions of the impact of taxation on the value and structure of capital, the article proposes in assessing the value of corporate capital to take into account the effect of tax correctors, which form the tax burden on the oil and gas corporation – tax correctors on the level of taxation on corporate income and personal income tax, tax corrector for the level of tax benefits received. Tax factors of the corporate capital value for corporate income tax and personal income tax are revealed. Proposed an algorithm for estimating the value of corporate capital, taking into account the impact of tax correctors.

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