Theory of tax variation calculation

Abstract

Abstract The government plays a primary role in developing the national economy. Using management tools, the government can stimulate certain areas of economic activities. Productivity, an increase in fixed production assets, jobs depend on stimulation and management tools used by the government. The article examines mechanisms that encourage businesses to improve qualitative and quantitative parameters of their fixed assets rather than to use their depreciation reserves. The method presented in the article takes into account interests of both the government and the economic entity. This method can help identify an optimal period for the residual value of fixed production assets.