Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
ISSN:2310-1172

March 2017 (published: 15.03.2017)

Number 1(28)

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

UDC 330.143

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

Yamaletdinova G. Kh.

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.
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Keywords: cost of capital, WACC, value of tax shields

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