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http://hdl.handle.net/11320/6974
Tytuł: | Depreciation Methods and Rates as an Instrument of Optimization of Direct Taxes |
Autorzy: | Miemiec, Wiesława |
Słowa kluczowe: | Tax-deductible expenses depreciation of fixed assets depreciation write-down depreciation method depreciation rate |
Data wydania: | 2018 |
Data dodania: | 29-wrz-2018 |
Wydawca: | Temida 2 |
Źródło: | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 729-744 |
Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
Abstrakt: | Depreciation of fixed assets and intangible assets is a crucial instrument having the impact on the structure of costs related to income taxes. Depreciation enables the taxpayer to “regain” money spent on the purchase of used assets. Selection of a suitable depreciation method as well as the right to change the depreciation rate not only enables the taxpayer to have an infl uence on the duration of the depreciation process but also on the amount of depreciation write-downs determining the amount of the tax base and the amount of tax. In this way, the taxpayer can also legally reduce the tax obligation. |
Afiliacja: | University of Wrocław |
Nota biograficzna: | Doctor, professor, Department of Financial Law, Faculty of Law, Administration and Economy at the University of Wrocław. |
E-mail: | wieslawa.miemiec@uwr.edu.pl |
URI: | http://hdl.handle.net/11320/6974 |
DOI: | 10.15290/oolscprepi.2018.54 |
ISBN: | 978–83–65696–08–3 |
Typ Dokumentu: | Book chapter |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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W_Miemiec_Depreciation_Methods_and_Rates.pdf | 377,88 kB | Adobe PDF | Otwórz |
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