Subject. The article considers tax instruments for calculating depreciation within the framework of corporate income tax. Objectives. The purpose is to assess demand for existing tax incentives for the renovation of fixed assets, based on the analysis of depreciation data. Methods. The study rests on general scientific research methods. Results. The threat of a lack of investment in the real sector of the economy leads to an increase in the depreciation of fixed assets. In 2005–2023, depreciation indicators deviated significantly from the permissible threshold values. Depreciation is growing at a moderate pace, but its share in private investment is declining. In the current procedure for calculating depreciation for corporate income tax assessment, there is no direct connection between instruments and the level of depreciation of fixed assets. Conclusions. The demand for tax instruments for accelerated depreciation within the framework of corporate income tax is decreasing. This is manifested in the decreased number of taxpayers using them, and specific indicators for a number of reasons.
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