Ðóñ Eng During last 365 days Approved articles: 2065,   Articles in work: 293 Declined articles: 786 
Library

Bartkova, N. N. Analysis of Influence of a Method of Depreciation on a Company’s Tax Payments

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.

Unfortunately, the publishing house cannot provide access to this article, for technical reasons.

Bibliography:

Correct link to this article:
just copy this link to clipboard