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
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