The depreciation policy as the instrument of the enterprise investment activity stimulation

Автор: Danilova N.N., Zdanovich M.Yu., Vasilyeva N.O.

Журнал: Вестник Красноярского государственного аграрного университета @vestnik-kgau

Рубрика: Экономика

Статья в выпуске: 7, 2014 года.

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The issues of the depreciation policy influence on the enterprise taxation optimization are considered in the article. According to the authors, the depreciation policy will enable the enterprise to reveal free investment resources by taxation optimization.

Depreciation, depreciation policy, tax shield, investment resources, investment activity

Короткий адрес: https://sciup.org/14083820

IDR: 14083820

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