| The symptom of systematization |
Characteristics block |
Characteristics |
| Systemicdisadvantages of the existing depreciation system of the Russian Federation |
(a) legal and regulatory |
- depreciation rates are poorly linked to the rational service life of equipment;- a large number of standards are allowed;- performers are not interested in using the capabilities of existing depreciation methods. |
| b) control and regulation |
- lack of clearly defined goal setting in the depreciation policy;- lack of assessment of the effectiveness of the depreciation policy;- lack of control over the use of depreciation charges. |
| 2. "Embeddedness" of depreciation processes in the economic mechanism of business entities |
a) on the ratio of depreciation and scientific and technical policy; |
- insufficient number of existing technical and technological reserves;- the lack of depreciation even under conditions of simple reproduction. |
| b) in relation to tax policy |
- instability of the tax system;- incomplete coordination of depreciation and tax policies in the framework of accounting and tax accounting. |
| 3. the relationship between the depreciation system and macroeconomic conditions in the Russian Federation. |
a) on compliance with the goals of economic growth and efficiency of economic development; |
- lack of real prioritization for industries and certain types of economic activity;- lack of guidelines for the implementation of innovative programs;- lack of prioritization on the susceptibility of innovations by fixed capital; |
| b) in relation to the conditions of macroeconomic stability; |
- "strict" financial policy and "priority" of taxation;limits for maximizing depreciation. |
