Published in journal "Taxes and Taxation", 2009-12 in rubric "TAX CALCULATION AND REPORTING", pages 0-0.
Resume: The article is devoted to an analysis of influence of a method of depreciation on a company’s tax payments. It is underlined that the accountant conception of depreciation is continued in a modern approach to studying the tax and taxation system. According to the author, systematic description of the facilities’ cost at the account of depreciation charges eventually changes the amount of a property tax. At the same time, including depreciation charges in a tax base results in changes of a profit tax. Using fast ways of depreciation will allow the companies to optimize the correlation between tax and depreciation flows of a company.
Keywords: tax, depreciation, property, profit, company, record, accountant, planning.
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