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2017. - V. 31. - N 14(195). - P. 10-12

P.D. Dutova, G.E. Shaldina,

AMORTIZATION - TOOL OF TAX POLICY

The choice of depreciation method is an efficient and valuable tool of tax planning. The study evaluates the results of implementation of straight-line and declining balance methods of computing depreciation expenses, their impact on tax payments distribution over time and investment turnover.

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АМОРТИЗАЦИЯ - ИНСТРУМЕНТ НАЛОГОВОЙ ПОЛИТИКИ

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Keywords

straight-line and declining balance depreciation methods   tax payments   линейный и нелинейный методы амортизации   налоговые платежи  


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