TAX POLICY

YUSHKO Serhii ¹

¹Simon Kuznets Kharkiv National University of Economics
OrcID ID : https://orcid.org/0000-0001-6323-7687

Depreciation of the basic means in the context of Tax Code of Ukraine

The author investigates an updated mechanism of depreciation for the fixed assets introduced by the Tax Code of Ukraine. The author compares it with previously applicable mechanism, determines its main advantages and disadvantages. Suggestions for possible directions of its improvement are given.

Keywords:

JEL:

YUSHKO S. . Depreciation of the basic means in the context of Tax Code of Ukraine / S. YUSHKO // Фінанси України. - 2011. - № 3. - C. 63-71.