Work

Theory of tax variation calculation

Year: 2020
Type: conference-paper
Abstract: The government plays a primary role in developing the national economy. Using management tools, the government can stimulate certain areas of economic activities. Productivity, an increase in fixed production assets, jobs depend on stimulation and management tools used by the government. The article examines mechanisms that encourage businesses to improve qualitative and quantitative parameters of their fixed assets rather than to use their depreciation reserves. The method presented in the article takes into account interests of both the government and the economic entity. This method can help identify an optimal period for the residual value of fixed production assets.
Language: English
Subfield: Accounting
Open Access status: diamond
OpenAlex ID: W2999236300
FWCI: 12.73
Cites: 14
Cited by: 21
Related to: 10