+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Economic Analysis: Theory and Practice
 

The ways to reduce tax rates on organization assets

Vol. 8, Iss. 24, AUGUST 2009

Available online: 28 September 2009

Subject Heading: Taxation

JEL Classification: 

Bunko V.A. Ph.d., associate professor, Branch of St. Petersburg State University of Economics and finance, Pskov ;

In this article the author analyzes such ways to reduce tax rates on organization assets as elimination of permanent assets objects from those which are taxable, reduction in the original cost of permanent assets and their revaluation, the use of accelerated methods of depreciation charges, the use of tax incentives. The emphasis is made upon the exclusion of tax risks.

Keywords: property, specificity, the legislation, planning, risk

View all articles of issue

 

ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 23, Iss. 3
March 2024

Archive