THE DISTINCTION BETWEEN ACCOUNTING DEPRECIATION AND TAX DEPRECIATION
Although the issue of deferred taxes is very important, this is verry little known by taxpayers and tax authorities, both in spirit and content, but particularly in terms of methodology for implementing. This material is presenting the meaning and content of deferred taxes, the distinction between accounting depreciation and tax depreciation, practical methodology for the application of deferred taxes, all the example of tax incentives granted under the accelerated depreciation applied in the art. 24 para. (9) of the Tax Code.
Year of publication: |
2011
|
---|---|
Authors: | D. N. Grigorie – Lacrita ; FLORESCU, Nicu ; FLORESCU, Marius Flaviu |
Published in: |
Revista Economica. - Facultatea de Ştiinţe Economice. - Vol. 54.2011, 1, p. 61-71
|
Publisher: |
Facultatea de Ştiinţe Economice |
Subject: | tax | profit tax | deferred taxes |
Saved in:
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