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Authors : 1. Nataliya V. Kruchinina,
PhD (Economics), associate professor
Depreciation as a stimulating mechanism for nature protection activity of an economic subject
Objective: definition and substantiation of economic expediency of the use of different ways of expressing depreciation in accounting and tax accounting.
Methods: abstract logic; comparison; economic analysis.
Results: as a result of carrying out technical and economic assessment of a specific project stimulating possibilities of depreciation policy are shown and proved for a business entity to develop environmental activity on the basis of introducing the best available technologies as part of the innovative way of development of the Russian economy. The role of temporary differences is determined on the basis of their performance in the analysis of the financial status of a business entity. The author's approach is proposed to the assessment of discounting indicator, as well as the inconsistency of the arguments is shown about the necessity of accounting and tax rapprochement due to the reduction of accounting works complexity.
Scientific novelty: possibility is empirically grounded of using the depreciation policy of the managing subject in the process of innovative technological re-equipment, and, as a consequence, increasing the efficiency of environmental activities; approach is updated to the instruments of analysis of the financial condition of the organization.
Practical value: the opportunity to optimize the expenses of a business entity on the best available techniques integrated into the production process in the framework of the Russian Federation course to the innovative development on the criterion of minimizing the tax burden.
Keywords :
depreciation; environmental activity; temporary difference; taxable profit; deferred tax assets; deferred tax liabilities
Bibliography :
1. Effektivnost' zatrat na meropriyatiya po zashchite okruzhayushchei sredy (Efficiency of expenses for environment protection measures). Zheneva: Informil, 2001, available at: cisstat.com
2. Pokazatel' prirodookhrannykh raskhodov: materialy konferentsii evropeiskikh statistikov (Indicator of nature protection expenses: materials of a conference of European statistics specialists). Zheneva: Evropeiskaya ekonomicheskaya komissiya, 2010, available at: cisstat.com
3. Kolotyrin, K. P. Teoreticheskie podkhody k resheniyu problemy obrashcheniya s otkhodami potrebleniya (Theoretical approaches to solving the problem of wastes handling), Ekonomika prirodopol'zovaniya, 2010, No. 2, pp. 49–58.
4. Prognoz dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya RF na period do 2030 g. (Prediction of the long-term development of the Russian Federation for the period till 2030), available at: http://www.economy.gov.ru/minec/activity/sections/macro/prognoz/
Citation :
Type of article : The scientific article
