ChakrabartiR., and GruzinA. “The Impacts of Taxation on Capital Structure in BRICS Countries”. Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, Vol. 13, no. 3, Feb. 2020, pp. 94-110, doi:10.17323/j.jcfr.2073-0438.13.3.2019.94-110.