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SEPTEMBER 2010 (published: 01.09.2010)
Number 2(7)
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Incorporated amortization cash desk as a factor to accelerate
fixed capital reproduction
Aksyonov D.V.
Abstract. 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.
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Keywords: reproduction, depreciation, investments, incorporated desk functioning, enterprise, revaluation, profit, tax
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
UDC 330.322
Incorporated amortization cash desk as a factor to accelerate
fixed capital reproduction
Abstract. 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