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The impact of income tax on capital structure of joint stock companies in oil and gas industry in Vietnam

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This study analyzes the impact of Income tax on capital structure in the specific context of Vietnam’s economy using secondary data of 12 Petroleum industry joint stock companies listed on the stock exchange Vietnamese securities. Conducting the study using the method of quantitative regression of panel data, the research results show that company income tax has a negative impact on the ratio of long-term debt and the ratio of total debt to total assets, but the level of impact is not much.
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The impact of income tax on capital structure of joint stock companies in oil and gas industry in Vietnam

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