Analiz amortyzatsiynoyi polityky pidpryyemstva v svitli novoho podatkovoho zakonodavstva

• Authors: Oleksandr V. Kubatko , Iryna V. Tereschenko , Tetyana V. Rydenko

Title variants

EN

ANALYSIS OF THE AMORTIZATION POLICY OF THE COMPANY IN LIGHT OF NEW TAX LEGISLATION

• Languages of publication: UK

Abstracts

EN

Paper deals with the analysis of “Brick-Manufactura” capital assets and defines the efficiency of their using. Also it is showed in the paper the positive and negative sides of new tax legislation approval for the enterprises. Much of the attention is devoted to the analysis of amortization policy considering new tax requirements. It is stated in the paper that legislation changes provide negative influence on firm’s activity. It is proposed methodological approaches to improve firm’s performance considering new tax changes.

Keywords

EN

DEPRECIATION POLICY; CAPITAL ASSETS; ECONOMIC EFFICIENCY; ECONOMICS OF A FIRM

• Publisher: Sumy State University, Business and Management Academy of Ukraine - Sumy regional branch and Publishing Company 'University Book'
• Journal: Mekhanizm Rehuluvannya Economiky
• Year: 2012
• Volume: 1 (55)
• Pages: 210-217

Contributors

author

Oleksandr V. Kubatko

• Department of Economics and Business Administration, Sumy State University, Sumy, Ukraine

author

Iryna V. Tereschenko

author

Tetyana V. Rydenko