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 30
- Downloads 0
Forms and conditions of success in a small business
Aim of the elaboration is to present different variants and indications of success in activity of small enterprise which is operating in complex economic conditions. Article assumes that a small enterprise can succ...
Loan exclusion as an important factor in the development of shadow banking
Financial exclusion is a situation when individuals have to face with an objective or subjective barriers with an access to the services of the financial market. So called loan exclusion, which means lack of possib...
Possible improvements in management of demand for electricity in Poland
Returning to administrative system of limiting electricity consumption (i.e. power rationing levels), and the economic consequences of such situation for the whole country result from the failure to use methods of balanc...
Investor sentiment in real estate markets – behavioral approach
In times of highly increasing globalization, market participants are trying to meet the new demands created by market mechanism and the global economy. All market participants, including those of the real estate ma...
Risk analysis as a basis for food safety strategy
Food health safety is the most important characteristic of food quality for consumers. They expect food should be safe. Food safety is regulated by the UE food law and Polish food law. Based on legal requirements it can...