Campaign method as a method for optimizing the property tax of an organization

Автор: Lebedkin M.O.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 6-2 (76), 2021 года.

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This article discusses depreciation as an effective way to optimize corporate property tax. Property tax, depreciation as a concept and methods of using various types of depreciation are considered separately. The calculation methods show the relevance of using all four methods of depreciation to change the amount of property tax.

Property tax, depreciation, residual value, cadastral value, methods of calculating depreciation

Короткий адрес: https://sciup.org/170183659

IDR: 170183659   |   DOI: 10.24412/2411-0450-2021-6-2-81-85

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