π-Economy π-Economy 2782-6015 49 Role of tax controlling in the estimation of depreciation policy of enterprises of oil and gas chemistry complex Роль налогового контроллинга в оценке амортизационной политики предприятий нефтегазохимического комплекса Dibal Svetlana 10 06 2009 3 79 267 277

In the article the methods of extra charge depreciation of the fixed assets are examined. The criteria of the fixed assets in the system of tax controlling methods estimation are offered. The comparative analysis of depreciation account methods in the tax field is given.

 DEPRECIATION METHODS TAXES CONTROLLING