Release:
2024. Vol. 10. № 3 (39)About the authors:
Nikolai Z. Zotikov, Cand. Sci. (Econ.), Associate Professor, Chuvash State University named after I. N. Ulyanov, Cheboksary, Russia; zotikovcontrol@yandex.ru, https://orcid.org/0000-0001-5631-9123Abstract:
The production and technological safety of an enterprise presupposes the presence of high-quality production potential and technologies that can ensure the enterprise can diversify, develop, and produce profitable competitive products. To ensure technological safety and effective implementation of innovative industrial policy, technical re-equipment of production is necessary. Depreciation is one of the main sources of simple reproduction. Unlike other elements of economic security, providing its technical and technological support requires significant investments. This explains the relevance of the research topic, intensifying within the current conditions of the Western technological sanctions against Russia. Using the official data from Rosstat and the Russian Federal Tax Service, this study aims to establish the impact of depreciation policy in the regions on reproduction processes and provision of technological safety. This study has established that the existing depreciation policy in Russia contains a threat to its technological safety. Enterprises do not adequately use their right to establish an effective depreciation policy, granted by the Russian Tax Code since January 1, 2002, with the introduction of Chapter 25. The applied depreciation policy does not stimulate investment activity and does not allow the creation of a source necessary for the reproduction of fixed assets, which is important in the conditions of high-level depreciation of fixed assets and a low level of their renewal. The authors consider depreciation policy as an effective method for optimizing tax payments, thus, allowing enterprises to increase the size of their own financial resources and increase investment activity. The study’s results may be used when developing depreciation policy.Keywords:
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