Tax Depreciation Policy as a Factor in Renewal of Fixed Assets

Nikitinskaya Ekaterina Sergeevna, First Deputy of the Chairman of the National Economic Chamber Soyuz Atameken (Atameken Union) Astana, Russia

Налоговая амортизационная политика как фактор обновление основных фондов - View in Russian

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Abstract:
The article examines the mechanism of depreciation used in the Kazakhstan tax practice. A comparative analysis of depreciation methods for taxation and accounting is provided. The author defines the possible economic consequences of using improper depreciation methods and she gives suggestions for improvement of the tax depreciation policy for countries with the raw material oriented economy.

Keywords:

depreciation, fixed assets, investments, tax policy, taxation
Citation:
Ekaterina Nikitinskaya (2010). Tax Depreciation Policy as a Factor in Renewal of Fixed Assets [Nalogovaya amortizatsionnaya politika kak faktor obnovlenie osnovnyh fondov]. Russian Journal of Entrepreneurship, 11(8). (in Russian)..


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