Home Part 1 Considerations on the criteria, parameters and tax implications of depreciation

 

Considerations on the criteria, parameters and tax implications of depreciation

 

 

*Dorel Mateş, **Ionel Bostan, **Veronica Grosu, ***Virag Nicolae Paul

*West University of Timisoara, Faculty of Economics and Business Administration, West University of Timisoara, J.H. Pestalozzi Street, No. 16, 300115, e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it "> This e-mail address is being protected from spambots. You need JavaScript enabled to view it ;

**Ştefan cel Mare University Suceava, of Economics and Public Administration, Suceava,

e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it "> This e-mail address is being protected from spambots. You need JavaScript enabled to view it ; e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it "> This e-mail address is being protected from spambots. You need JavaScript enabled to view it

***Assistant Phd Candidate West University of Timisoara, Faculty of Economics and Business Administration, Timisoara, J.H. Pestalozzi Street, No. 16, 300115, This e-mail address is being protected from spambots. You need JavaScript enabled to view it "> This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

 

Abstract

The literature presents several methods of depreciation. In Romania, not all depreciation methods are recommended by existing legislation. In this paper we propose to address through the income tax three methods of depreciation of assets, which are recommended by our country's legislation, and to highlight the tax benefits of their application within the entities. In the first part we propose to define what are the criteria for evaluating of a assets depreciation and accounting parameters of the assets depreciation. In the second part of the paper will be presented depreciation methods as linear, diminishing and accelerating with the tax implications.

Key words: Assets, depreciation, tax

 

 Citeste articolul