TO THE ISSUE OF IMPROVING TAX REGULATION OF FIXED CAPITAL REPRODUCTION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 10
Abstract
The article is devoted of using of taxes as an instrument of state regulation of reproduction of fixed capital. Showing the advantages of using the tax levers to support the expansion of fixed assets, it is also emphasized by the author on disadvantages that relate to the lack of work-related assessments of their effectiveness. As a result of the analysis of foreign experience, it is discovered that using of tax instruments to intensify the process of expanded reproduction of fixed capital in one form or another is used by foreign countries and brings a positive effect.
Authors and Affiliations
T. I. Vasyunyk
Keywords
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