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Tax Depreciation Policy as a Factor in Renewal of Fixed Assets


Ekaterina Nikitinskaya
(about the author)

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

Published in:
Russian Journal of Entrepreneurship
– № 8-2 / August, 2010



Keywords: depreciation, fixed assets, investments, tax policy, taxation


Citation:
Ekaterina Nikitinskaya (2010). Tax Depreciation Policy as a Factor in Renewal of Fixed Assets. Russian Journal of Entrepreneurship, 11(8), 175-180. — url: http://bgscience.ru/com/lib/2401


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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.







References:
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