Статья 'Инвестиционный налоговый вычет как альтернатива амортизации' - журнал 'Финансы и управление' - NotaBene.ru
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Finance and Management
Reference:

Investment tax deduction as an alternative to amortization

Shabanova Mariya Romanovna

Accountant, "Sibirskaya Palitra" LLC

630000, Russia, g. Novosibirsk, ul. Stantsionnaya, 60/1

shabanova-maria@mail.ru
Shumyatskii Roman Ivanovich

PhD in Economics

Docent, the department of Taxation, Accounting and Economic Security, Siberian Institute of Management, Branch of the Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation

630000, Russia, g. Novosibirsk, ul. Nizhegorodskaya, 6

roman-tax@mail.ru

DOI:

10.25136/2409-7802.2020.1.29570

Review date:

19-04-2019


Publish date:

09-04-2020


Abstract: The object of this research is the investment tax deduction, which gives organizations the ability to reduce the calculated income tax contributing to reduction of income tax burden, freeing up finances, and allowing for faster replenishment of the capital asset fund of the organization. The subject of this research is the ability to use this deduction as an alternative to amortization. The author examines the economic impact of an organization in application of investment tax deduction and amortization withholdings based on various forms of property and international accounting standards. This article presents the results of comparative analysis of amortization withholdings and investment tax deduction. The author calculates the economic impact of application of investment deduction, methods of amortization, as well as application of amortization bonus, and studies international experience. Despite the difficulty of the question in hand from the practical perspective, in light of absence of statistical data and clarification from the Ministry of Finance of the Russian Federation, as well as case law on the application of this legislative norm, the author determines the key advantages and disadvantages of using investment deduction. The description is given to the risks of applying investment tax deduction; recommendations are formulated for using the investment tax deduction.


Keywords: abroad depreciation, equity investments, tax optimization, risks of investment deduction, bonus depreciation, depreciation methods, depreciation, investment tax deduction, depreciation IFRS, advantages of investment deduction
This article written in Russian. You can find full text of article in Russian here .

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