Article
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Examining the Elements That Influence a Company’s Capital Structure and Tax Decisions
Version 1
: Received: 20 July 2024 / Approved: 22 July 2024 / Online: 22 July 2024 (18:37:26 CEST)
How to cite: Azizi, J.; Amirizadeh, T. Examining the Elements That Influence a Company’s Capital Structure and Tax Decisions. Preprints 2024, 2024071715. https://doi.org/10.20944/preprints202407.1715.v1 Azizi, J.; Amirizadeh, T. Examining the Elements That Influence a Company’s Capital Structure and Tax Decisions. Preprints 2024, 2024071715. https://doi.org/10.20944/preprints202407.1715.v1
Abstract
This study focuses on examining the determinants of capital structure and the influence of taxes within Iran Khodro Company in the automobile industry from 2016 to 2023. The research analyzes the relationship between debt, taxes, and various company-specific factors. Findings indicate a direct relationship between taxes and debt, with financial leverage being the most significant element related to taxes. The study aims to provide valuable insights for managers and decision-makers in enhancing financial decision-making and shareholder wealth. Various studies have also been conducted on the impact of taxes and different factors on the capital structure of companies listed on the Tehran Stock Exchange, highlighting the importance of tax implications in financial decisions.
Keywords
capital structure; financial leverage; tax; and debt
Subject
Business, Economics and Management, Finance
Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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