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Finance and Credit

10(538) - 2013 March

To question of choice of optimum method of depreciation charge

Vol. 19, Iss. 10, MARCH 2013

Available online: 19 March 2013

Subject Heading: Taxation

JEL Classification:

Zubarev A.A. Doctor of Economic Sciences, Professor, Department "Management of fuel and Energy Complex", the Tyumen State Oil and Gas University
zubarev_aa@mail.ru

Sherbakova E.N. PhD in Economic Sciences, Associate Professor, Department "Economy", the Tyumen State University of Building and Architecture
elena_sherbakova@list.ru

In the article development of theoretical aspects of formation of economic policy of the enterprise on taxation optimization is considered. The technique of an assessment of a gain of depreciation charges and economy definition on a profit tax according to a nonlinear method of charge of depreciation on objects of fixed assets is offered.

Keywords: technique, depreciation, optimization, economy, tax payments

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

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Vol. 30, Iss. 3

March 2024