Incorporated amortization cash desk as a factor to accelerate fixed capital reproduction
Annotation
The paper considers a model of incorporated amortization desk functioning. Proposed ways to improve Russian Federation Tax Code promote restoration of the role of amortization in fixed capital reproduction. Use of the model proposed by the author, together with modification of the legislation of the Russian Federation, will allow to lower investment deficiency in the real sector of economy and will accelerate the process of expanded reproduction of fixed capital.
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