Nalogi kak instrument sofinansirovanija programmy reindustrializatsii

• Autoři: TYUTYURYUKOV Nikolay; TERNOPOLSKAYA Galina; TIUTIURIUKOV Vladimir
• Rok publikování: 2016
• Druh: Článek v odborném periodiku
• Časopis / Zdroj: Finances
• Fakulta / Pracoviště MU: Ekonomicko-správní fakulta
• www: Content of "Finance", 2016, Issue 4
• Obor: Ekonomie
• Klíčová slova: VAT; depreciation; expenses on repair of fixed assets; corporate profits tax; tax policy

Přiložené soubory

• 2016_Tyutyuryukov_et_al_as_instrument_of_co-financing_of_reindustrialization_program.doc

• Popis: This article shows that the conscient use of public finance may contribute to both replenishment of budget and reindustrialization of Russian economy. The authors focus on the growing wear and tear of fixed assets, which damages the competitiveness of the Russian economy (even compared to other CIS economies). They show how a proper implementation of changes to corporate profits tax (CPT) may improve the situation and provide a calculation of CPT and VAT deduction in case of repair of fully depreciated fixed assets. They also prove that cost of repair of fully depreciated fixed assets should not be deducted for CPT purposes or affect the incoming deductible VAT.