Taxes and Taxation: Innovative Approaches in Corporate Finance, Investments, and Dividend Policy
暫譯: 稅務與課稅：企業財務、投資及股利政策的創新方法

Brusov, Peter, Filatova, Tatiana

Taxes and Taxation: Innovative Approaches in Corporate Finance, Investments, and Dividend Policy
  • 出版商: Springer
  • 出版日期: 2026-01-21
  • 售價: $8,190
  • 貴賓價: 9.5 折 $7,780
  • 語言: 英文
  • 頁數: 571
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3032110769
  • ISBN-13: 9783032110763
  • 相關分類: 投資理財 Investment

    • 海外代購書籍(需單獨結帳)

相關主題

商品描述

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov-Filatova-Orekhova (BFO) theory and its perpetuity limit--the Modigliani-Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability.


The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.


Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

商品描述(中文翻譯)

本書提出了一個新穎的分析框架，用於檢視稅收在企業財務中的角色，基於Brusov-Filatova-Orekhova (BFO) 理論及其永續極限——Modigliani-Miller (MM) 理論。作者探討稅收對關鍵財務指標和投資專案表現的影響，並納入企業運營的實際現實，例如稅款支付的時間和頻率以及收入的變異性。

本書為監管機構制定了基於證據的建議，涉及利潤稅支付的結構、時間和差異化，特別是與企業債務水平及其他財務特徵相關的方面。它還為企業在選擇最佳稅款支付方法上提供了戰略指導。

此外，作者探討了稅負對股利政策的影響，並識別出一系列創新效應，這些效應有潛力為監管稅收政策和管理決策提供參考。本研究通過將稅收整合進動態投資和資本結構模型，並在現實經濟條件下進行，為財務理論的發展做出了貢獻。

作者簡介

Peter Brusov is professor at the Financial University under the Government of the Russian Federation in Moscow (Russia). He is an expert in financial management, corporate finance, investments, ratings, taxation, business valuation. He is a co-author of the famous Brusov-Filatova-Orekhova theory, which replaced the well-known Modigliani-Miller theory, created by Nobel Prize Laureates. As well he is a co-author of the CAPM 2.0 model, which generalized the famous CAPM model for accounting the financial risk along with business risk. Peter Brusov is the author of the qualitatively new approach to business valuation. He has been a visiting Professor of Northwestern University (USA), Cornell University (USA), Osaka City University (Japan) and National Chung Cheng University (Taiwan) among other places. He is the author of over 550 research publications including nine monographs, numerous textbooks and articles.

Tatiana Filatova is professor at the Financial University under the Government of the Russian Federation in Moscow (Russia). She is an expert in financial management, corporate finance, investments, ratings, taxation, business valuation. Tatiana Filatova is a co-author of the famous Brusov-Filatova-Orekhova theory, which replaced the well-known Modigliani-Miller theory, created by Nobel Prize Laureates. As well she is a co-author of the CAPM 2.0 model, which generalized the famous CAPM model for accounting the financial risk along with business risk. Tatiana Filatova is the author of the qualitatively new approach to business valuation. In the past 20 years, she has been Dean of the faculties of financial management, management, state and municipal government at the Financial University. Tatiana Filatova is the author of over 300 research publications including eight monographs, numerous textbooks and articles.

作者簡介(中文翻譯)

彼得·布魯索夫是俄羅斯聯邦政府金融大學（位於莫斯科）的教授。他是財務管理、企業財務、投資、評級、稅務和商業估值方面的專家。他是著名的布魯索夫-菲拉托娃-奧列赫娃理論的共同作者，該理論取代了由諾貝爾獎得主創建的著名莫迪利安尼-米勒理論。此外，他還是CAPM 2.0模型的共同作者，該模型對著名的CAPM模型進行了概括，以考慮財務風險和商業風險。彼得·布魯索夫提出了一種質量上全新的商業估值方法。他曾擔任美國西北大學、康奈爾大學、日本大阪市立大學和台灣國立中正大學等地的訪問教授。他的研究出版物超過550篇，包括九部專著、眾多教科書和文章。

塔季揚娜·菲拉托娃是俄羅斯聯邦政府金融大學（位於莫斯科）的教授。她是財務管理、企業財務、投資、評級、稅務和商業估值方面的專家。塔季揚娜·菲拉托娃是著名的布魯索夫-菲拉托娃-奧列赫娃理論的共同作者，該理論取代了由諾貝爾獎得主創建的著名莫迪利安尼-米勒理論。此外，她還是CAPM 2.0模型的共同作者，該模型對著名的CAPM模型進行了概括，以考慮財務風險和商業風險。塔季揚娜·菲拉托娃提出了一種質量上全新的商業估值方法。在過去的20年中，她擔任金融大學財務管理、管理、國家和市政政府學院的院長。塔季揚娜·菲拉托娃的研究出版物超過300篇，包括八部專著、眾多教科書和文章。

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