COSTS OF REPAIRS AND RECONSTRUCTION OF RENTED PROPERTY FOR TAXATION PURPOSES

The paper examines the concept and problems of repair and reconstruction of rented property costs for taxation purposes regarding both tenant and landlord in the framework of current legislation. The author puts forward suggestions for taxation improvement regarding cost incurred for repair and reconstruction of rented property.

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Year of publication:	2011
Authors:	KHRAMOVA A.N.
Published in:	ВЕСТНИК САРАТОВСКОГО ГОСУДАРСТВЕННОГО СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО УНИВЕРСИТЕТА. - CyberLeninka. - 2011, 3, p. 126-128
Publisher:	CyberLeninka Государственное образовательное учреждение высшего профессионального образования "Саратовский государственный социально-экономического университет"
Subject:	FINANCE \| TAXATION \| RENT \| REPAIRS \| RECONSTRUCTION \| DEPRECIATION \| COSTS \| ФИНАНСЫ \| НАЛОГООБЛОЖЕНИЕ \| АРЕНДА \| РЕМОНТ \| РЕКОНСТРУКЦИЯ \| АМОРТИЗАЦИЯ \| ЗАТРАТЫ

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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