INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT
https://doi.org/10.32324/2412-8945-2019-3-20-25
Abstract
The study conducted a comparative analysis of depreciation and investment tax deduction, calculated the economic effect of applying investment deduction, utilizing the appropriate depreciation methods (linear, non-linear) and using the bonus depreciation, identified the main advantages and disadvantages of using the investment deduction, examined depreciation standards in accordance with international financial reporting standards, conducted analysis of the application level of benefits for corporate income tax in the framework of depreciation corporate policy.
Keywords
основные средства,
инвестиционный налоговый вычет,
амортизация,
методы амортизации,
амортизационная премия,
риски применения инвестиционного налогового вычета,
fixed assets,
investment tax deduction,
depreciation,
depreciation methods,
bonus depreciation,
risks of applying investment tax deduction
About the Authors
M. R. Shabanova
Новосибирский государственный университет экономики и управления
Russian Federation
Russian Federation
R. I. Shumyatsky
Сибирский институт управления - филиал РАНХиГС
Russian Federation
Russian Federation
References
1. Шумящий Р. И. Предпринимательская деятельность в инновационной экономике: некоторые аспекты налогового стимулирования // Экономика и инновации : сб. науч. трудов кафедры налогообложения и учета / Сиб. акад. гос. службы ; отв. ред. Р. И. Шумяцкий. Новосибирск : Изд-во СибАГС, 2011. С. 106-115
Review
For citations:
Shabanova M.R., Shumyatsky R.I. INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT. Territory Development. 2019;(3):20-25. (In Russ.) https://doi.org/10.32324/2412-8945-2019-3-20-25
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