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Incorporated amortization cash desk as a factor to accelerate fixed capital reproduction

Author

Listed:
  • Аксенов Д. В.

    (Санкт Петербургский государственный университет низкотемпературных и пищевых технологий)

Abstract

В статье рассматривается модель функционирования объединенной амортизационной кассы. Предложенные пути совершенствования Налогового Кодекса Российской Федерации способствуют восстановлению роли амортизации в воспроизводстве основных фондов. Использование предложенной автором модели, совместно с внесением изменений в законодательство РФ, позволит снизить инвестиционный дефицит в реальном секторе экономики и ускорит процесс расширенного воспроизводства основных фондов.The paper considers a model of incorporated amortization desk functioning. Proposed ways to improve Russian Federation Tax Code promote restoration of the role of amortization in fixed capital reproduction. Use of the model proposed by the author, together with modification of the legislation of the Russian Federation, will allow to lower investment deficiency in the real sector of economy and will accelerate the process of expanded reproduction of fixed capital

Suggested Citation

  • Аксенов Д. В., 2010. "Incorporated amortization cash desk as a factor to accelerate fixed capital reproduction," Научный журнал НИУ ИТМО. Серия «Экономика и экологический менеджмент», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Санкт-Петербургский национальный исследовательский университет информационных технологий, механики и оптики», issue 2, pages 1-14.
    • Handle: RePEc:scn:031903:14889211
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