| Popis: |
The chapter is devoted to the diagnosis of the risk of taxes non-payment of public companies owned by the economy’s electricity sector. The authors observe that the risk of taxes non-payment by the analyzed electric power companies for 2015–2017 was reduced. Meanwhile, it was found that electric power generating companies rarely use methods of accounting for individual elements of accounting policy, leading to deferred payments for income tax. The facts of the assumption of the expenses causing increase in the income tax are revealed. There is a low efficiency of tax depreciation, which does not provide a reduction in tax exemptions. The results of the study will allow potential investors and other users of public reporting to obtain information about the tax consequences of transactions conducted by a particular organization during the reporting period, to attract attention to the most characteristic factors that cause tension in the taxation of the organization. The main conclusion of the study is the need to consolidate in Chap. 25 of the tax code and RAS 6/01 unified methods of accelerated depreciation of fixed assets. This will allow domestic enterprises to change their accounting policy priorities: the results of using accounting methods to put above their labor intensity, which, ultimately, can contribute to the increase in investment resources needed for the development and renewal of fixed assets. |
