THE DEPRECIATION POLICY AS THE INSTRUMENT OF THE ENTERPRISE INVESTMENT ACTIVITY STIMULATION
Journal: BULLETIN OF KSAU
№ 7
, 2014
Rubrics: EKONOMIKA
Authors:
1.
Sibirskiy federal'nyy universitet
2.
Sibirskiy federal'nyy universitet
3.
Krasnoyarskiy gosudarstvennyy agrarnyy universitet
Type:
Article
Pages:
from 24
to 28
Status:
Published
Received:
21.07.2014
Accepted:
23.07.2014
Published:
25.07.2014
Subject area:
UDK 330.322:657.372.3
Language:
Russian
Keywords:
depreciation, depreciation policy, tax shield, investment resources, investment activity
Abstract (English):
The issues of the depreciation policy influence on the enterprise taxation optimization are considered in the article. According to the authors, the depreciation policy will enable the enterprise to reveal free investment resources by taxation optimization.
The issues of the depreciation policy influence on the enterprise taxation optimization are considered in the article. According to the authors, the depreciation policy will enable the enterprise to reveal free investment resources by taxation optimization.
Keywords:
depreciation, depreciation policy, tax shield, investment resources, investment activity
depreciation, depreciation policy, tax shield, investment resources, investment activity
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2. Petrikova E.M. Rol' amortizacionnoy politiki predpriyatiya kak instrumenta stimulirovaniya investiciy v obnovlenie osnovnyh fondov // Finansy i kredit. - 2011. - № 34. - S. 30-40.
