The monograph is devoted to the description of innovative approach in the field of taxes and taxation has been developed, within the framework of the Brusov–Filatova–Orekhova (BFO) theory and in its perpetuity limit—Modigliani–Miller (MM) theory under taking into account the conditions of the actual functioning of companies (frequency and method of paying taxes advanced or at the ends of periods), variable income of the company, etc.).

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Conclusions

  • Peter Brusov,
  • Tatiana Filatova

摘要

The monograph is devoted to the description of innovative approach in the field of taxes and taxation has been developed, within the framework of the Brusov–Filatova–Orekhova (BFO) theory and in its perpetuity limit—Modigliani–Miller (MM) theory under taking into account the conditions of the actual functioning of companies (frequency and method of paying taxes advanced or at the ends of periods), variable income of the company, etc.).