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Finance and Credit

42(522) - 2012 November

Account of special tax laws and inflation in modernization of Russian companies

Vol. 18, Iss. 42, NOVEMBER 2012

Available online: 14 November 2012

Subject Heading: Innovation development

JEL Classification:

Yashin S.N. Doctor of Economic Sciences, Professor, Head of department "Innovation Management", the Nizhniy Novgorod State Technical University named after R.Y. Alekseev
jashin@52.ru

Koshelev E.V. PhD in Economics, Associate Professor of department "State and Municipal Management", the Nizhni Novgorod State University named after N.I. Lobachevsky
ekoshelev@yandex.ru

Kuptsov A.V. Graduate Student of department "State and Municipal Management", the Nizhni Novgorod State University named after N.I. Lobachevsky
kav191982@yandex.ru

In the article the method of the analysis of expediency of replacement of the equipment, considering features of activity of the Russian companies is presented. The method relies on the features of the Russian tax legislation, considers inflation in Russia according to Fischer's formula and is based on a choice of optimum term of operation of the new equipment and replacement of the old equipment.

Keywords: modernization of the production, analysis, equipment replacement, differential cash flow, the nominal cash flow, multiple investments, infinite planning period, perpetuate, equivalent annuity

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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