Home  Journals  Finance and Credit  33(465) - 2011 September

The Modern depreciation policy of Russia is as the tool to stimulate investment and economic development of enterprises

Available online: 7 September 2011

Subject Heading: The investment policy

JEL Classification: 

The author of the article investigated and determined the actual task of state depreciation policies, modern methods of calculating depreciation in the Russian Federation for the investment activity and economic development in the state. It was tested the linear and nonlinear methods of depreciation for tax purposes and results was received. The study was showed the advantage of a combination of non-linear method of depreciation and bonus depreciation in the enterprise. The decision was suggests to improve the tax legislation.

Keywords: depreciation, amortization modern state policy, raising the ratio

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

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