Articles by : Bolkhovitinova O. № 2/2000
Economic policy
BOLKHOVITINOVA O. , DOVGANYUK L.
Economic foundations and guidelines for the reformation
of depreciation policy
| Ekon. prognozuvannâ 2000; 2:39-51 | |
ABSTRACT ▼
Economic interests of Ukraine require depreciation policy aiming at increase in national investments. Current legislation determines calculating of depreciation only as an element of income tax charge and does not reflect investment potential of depreciation system. Draft of Depreciation Policy Conception was tailored by the Ukrainian Ministry of Economy, elaborated by the Institute of Economic Forecasting of the Ukrainian National Academy of Sciences and approved by the Cabinet of Ministers of Ukraine. This document contains necessary reforming measures which allow to enlarge depreciation recourses and ensure their investment direction.
The that article precedes Draft Concept publication describes in more details the theoretical basis of depreciation reforms and highlights methodological issues of its realization in Ukraine.
Keywords:
| Article in Ukrainian (pp. 39 - 51) | Download | Downloads :258 |
REFERENCES ▼
1. Najdenov G.N.,Vosproizvodstvo i ispol`zovanie osnovnogo kapitala v promyshlennosti SShA, M., Ekonomika, 1964.
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№ 1/2005
Economy and the formation of the new system of economic management
BOLKHOVITINOVA O.
Depreciation as an element of the calculation of the consolidated
balance of financial resources
| Ekon. prognozuvannâ 2005; 1:77-91 | |
ABSTRACT ▼
The article addresses the approaches to the development of a methodology for tax treatment of depreciation aimed at the improvement of the aggregated balance of financial resources and investment stimulation. It contains a proposal for new methodological decisions for the predictive depreciation model and provides the predicted calculations
Keywords:
| Article in Ukrainian (pp. 77 - 91) | Download | Downloads :248 |
REFERENCES ▼
1. Pro zatverdzhennia Metodologichnykh vkazivok shodo skladannia balansu finansovykh resursiv, Nakaz Ministerstva ekonomiky Ukrainy, Ministerstva finansiv Ukrainy, Ministerstva statystyky Ukrainy vid 18.04.1996 r. № 49 76 117.
2. Rezultaty vybirkovogo obstezhennia narakhuvannia podatkovoi ta ekonomichnoi amortyzatsii i vykorystannia amortyzatsiynykh vidrakhuvan za 2001–2002 pp., Stat. zb, K., Derzhkomstat Ukrainy, 2003.
3. Zvit pro osnovni zasoby, narakhuvannia podatkovoi ta ekonomichnoi amortyzatsii i vykorystannia amortyzatsiynykh vidrakhuvan za 2003 r., Stat. zb, K., Derzhkomstat Ukrainy, 2003.
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7. Nikitin S, Nikitin A, Stepanova M. Nalogovye l`goty, stimuliruyushie predprinimatel`skuyu deyatel`nost` v razvitykh stranakh zapada , Mirovaya ekonomika i mezhdunarodnye otnosheniya, 2000, № 11, S. 52–56.
№ 3/2006
Economy and the formation of the new system of economic management
BOLKHOVITINOVA O.
The problems of investing Ukraine's real sector with higher prices
for natural gas
| Ekon. prognozuvannâ 2006; 3:43-64 | |
ABSTRACT ▼
The author evaluates financial and investment risks of Ukraine’s economy from the rise of natural gas prices. She proposes new methodological approaches allowing wider statistical and analytical base for such evaluations. On that basis, the article provides variant based forecast scenarios and corresponding conclusions and recommendations
Keywords:
| Article in Ukrainian (pp. 43 - 64) | Download | Downloads :229 |
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