Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
ISSN:2310-1172

March 2017 (published: 15.03.2017)

Number 1(28)

Home > Issue > Incorporated amortization cash desk as a factor to accelerate fixed capital reproduction

UDC 330.322

Incorporated amortization cash desk as a factor to accelerate fixed capital reproduction

Aksyonov D.V.

The paper considers a model of incorporated amortization desk functioning. Proposed ways to improve Russian Federation Tax Code promote restoration of the role of amortization in fixed capital reproduction. Use of the model proposed by the author, together with modification of the legislation of the Russian Federation, will allow to lower investment deficiency in the real sector of economy and will accelerate the process of expanded reproduction of fixed capital.
Read the full article 

Keywords: reproduction, depreciation, investments, incorporated desk functioning, enterprise, revaluation, profit, tax

Editorial address:
191002, St. Petersburg, street. Lomonosova 9, office. 2132

Information 2007-2017, All rights reserved
Department of Internet Solutions NRU ITMO © 2013