Оптимизация на данъчните задължения посредством баланс между икономически и данъчни амортизации
Tax Liabilities Optimization Through Balancing Economic and Tax Depreciation

Author(s): Evgeni Raykov
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: economic and tax depreciation; tax liabilities; present value; long-term tax burden
Summary/Abstract: In this paper we present some practical aspects of the opportunities for optimization of tax liabilities of the companies in a long-term taking into account the impact of time value of money, investment activity, capital structure and the balance between real economic usage of companies’ assets and tax exemptions of the reimbursement value of the invested capital (regulating the potential effect of the depreciation fund for tax savings). The purpose of this study to show how a company may achieve zero long-term tax burden of its corporate taxation.

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