Depreciation payments as economic and fiscal institute of state regulation in Ukraine
Keywords:
confidence, taxes, depreciationAbstract
The interrelationof confidence and depreciation payments on post-crises of national economy development has been researched. There have been grounded the importance of depreciation as the main internal source of investments and the necessity of taxation of depreciation payments which efficiency depends on confidence between the state and businesses.Taxes, confidence and depreciation payments have been researched on methodology of such approach of economic theory as neoinstitutionalism. Confidence between the subjects of tax relations forms the ground of motivation of tax payersand formation of general long period social and economic policy. Confidence in the sphere ofdepreciation payments means the definite level of economic freedom of firms in their choice of internaldepreciation policy, investments. Tax and economic directions of depreciation should fit the state fiscal requirements and internal economic standards, that provide competitiveness of businesses.
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