Advantages of depreciation rate reduction in enterprise
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Depreciation write-off is a significant element of cost policy in enterprises. Tax depreciation is a tool of tax optimization because it enables shaping costs on the desired level. Deprecation methods as well as decrease and increase of depreci-ation rate should constitute a tool of the tax management. Having four methods of depreciation, tax-payer should choose this one which ensures the lowest tax costs. High income justifies accelerated depreciation. On the other hand, un-profitable business with tax losses justifies extending depreciation period (e.g. depreciation rates decrease). The aim of the article is an analysis of cost function of depreciation. The authoress tries to prove that decrease of depreciation rates is advantageous taking into consideration tax minimization.
Authors and Affiliations
Joanna Szlęzak-Matusewicz
Keywords
Related Articles
- EP ID EP115868
- DOI -
- Views 44
- Downloads 0
Najlepsze praktyki w zarządzaniu zasobami ludzkimi według badań Instytutu CRF
Celem artykułu jest prezentacja najlepszych praktyk ostatnich lat, w obszarze zarządzania zasobami ludzkimi. W opracowaniu zwrócono uwagę na praktyki zaobserwowane przez Instytut CRF. Według badań tej organizacji są to:...
Economic Determinants of Residential Market Development in Poland – Empirical Verification (Part II)
The purpose of this article is to determine the year of the period considered when the combination of economic factors created the most favourable conditions for the development of the residential market in Poland. Imple...
Impact of the European Social Fund in the sector of Small and Medium Enterprises in Poland
The purpose of this article is to assess the impact of ESF on the state of the SME sector in the perspective of the programming period 2004-2006 and current 2007-2013. After presenting general conditions of the SME...
The management report in the contemporary reporting model: The reporting practices of public companies listed on the WSE
The main aim of this article is to determine using analysis of the reporting practice the form of presentation of non-financial information. The aim of this ar- ticle is also to identify the scope of the management rep...
Evaluation in marketing quality in mine of a red sandstone
In this article a proposed method of the quality assessment of the operations of the marketing organization was characterised. With the method a quality of marketing activity was assessed in the company – Mine “Bieganów”...