Advantages of depreciation rate reduction in enterprise
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Depreciation write-off is a significant element of cost policy in enterprises. Tax depreciation is a tool of tax optimization because it enables shaping costs on the desired level. Deprecation methods as well as decrease and increase of depreci-ation rate should constitute a tool of the tax management. Having four methods of depreciation, tax-payer should choose this one which ensures the lowest tax costs. High income justifies accelerated depreciation. On the other hand, un-profitable business with tax losses justifies extending depreciation period (e.g. depreciation rates decrease). The aim of the article is an analysis of cost function of depreciation. The authoress tries to prove that decrease of depreciation rates is advantageous taking into consideration tax minimization.
Authors and Affiliations
Joanna Szlęzak-Matusewicz
Keywords
Related Articles
- EP ID EP115868
- DOI -
- Views 58
- Downloads 0
Fiscal Instruments of State Aid In Poland
Primarily taxes are associated with the revenue part of the budget, but also can be used as an instrument of public spending. This is possible in the way of using particular elements of tax construction, which reduce its...
The study of process, cultural and structural determinants of strategic management in organizations
In today's dynamic and changing world management of organizations must be based on strategic management. To be effective, strategic management, must be implemented in accordance with certain principles, which translates...
Ewolucja wiedzy o kosztach jakości
W opracowaniu przedstawiono wybrane elementy wiedzy o kosztach jakości. Pokazano ewolucyjny charakter kosztów jakości. Rozrastająca się w XIX wieku kontrola jakości w amerykańskich przedsiębiorstwach potrzebowała wspólne...
Price management of banking services
Competition on the market forces banks to seek sources of income growth, not only in rationalization of the costs, but also in using active pricing strategies. A comprehensive price management process includes outl...
Kierunki rozwoju serwisu „Statystyka Jednorodnych Grup Pacjentów” Narodowego Funduszu Zdrowia
Celem opracowania jest analiza możliwości wykorzystania danych dotyczących Jednorodnych Grup Pacjentów (JGP) udostępnionych przez serwisu „Statystyka JGP” NFZ, jak również przedstawienie możliwych kierunków jego ro...