амортизація

Purpose. The efficiency of the enterprise's financial and economic activity is largely determined by the availability of the necessary production potential, the main component of which is fixed assets (FA). Currently, Ukrainian enterprises are characterized by a high level of FA’s wear and tear, which is the leading factor of low production efficiency. The current situation explains the need for significant changes in the area of updating the fixed assets, and necessitates the development of new methodological approaches and relevant practical recommendations.

The article proves that the domestic practice of implementing the concept of depreciation
policy Ukraine is ineffective. This justifies the need to rethink and improve the concept of
depreciation policy of Ukraine. The results of a comprehensive and systematic analysis of and
ways to improve the effectiveness of the investment potential tax depreciation policy as part of
the concept of strengthening the impact of taxation on investment activity author developed the