Analysis of Fixed Assets Amortization in Ukraine

Економіка розвитку

关键词: depreciation of fixed assets;    depreciation method;    classification of fixed assets;    depreciation period of fixed assets;    investments in fixed assets;   

DOI  :  

来源: DOAJ

【 摘 要 】

Taking into account the decisive influence of the state policy on the level of damping deduction, the adoption of the Tax code of Ukraine of 02. 12. 10 №2755-VI which section concerning income tax charge for enterprises takes effect on the 1st of April, 2011, determines the relevance of assessing the impact of the new system of tax amortization of fixed assets on the investment capacity of the enterprise.The analysis of the Tax code regulations concerning fixed assets amortization demonstrates that the government has managed to bring the fiscal records closer to the accounting ones. Particularly, in accordance with accounting, the notion of fixed assets, their classification into groups and the essence of the concept of amortization, objects, methods and frequency of its calculation are given. Thus, the transition to a new system of tax amortization will provide a better reasoned in terms of real cost changes classification of fixed assets and a choice of an appropriate method of depreciation for each their group, it will also relieve the enterprise from having to keep track of fixed assets and depreciation separately for financial and tax accounting.A comparative analysis of annual amortization norms according to the groups of fixed assets demonstrates that the new amortization system is aimed at stimulating the renovation of the active part of the enterprise’s fixed assets, primarily of machinery and equipment. An opportunity to choose a method of depreciation permits the enterprises to increase the rate of fixed assets amortization. Thus, the new tax legislation is aimed at stimulating the investment activity of enterprises by increasing the amounts and reduction of the terms of fixed assets amortization.Since the increase of depreciation amounts does not ensure the increase of investment in the renovation of the fixed assets and the technical and technological progress of domestic production, the problem of the development of an effective mechanism for monitoring and management of investment and innovation activities of enterprises requires further investigation

【 授权许可】

Unknown