Cateva idei despre economie dintr-un articol de pe net

Not a panacea for economic growth: the case of accelerated depreciation Yoram Margalioth*

Un articol super tare cu o recapitulare a teoriilor economice inventate si aplicate mai ales in America de Nord.

Cred ca l-am gasit la un search legat de depreciere, ma intrebam cine si cand a inventat deprecierea/amortizarea, ce reprezinta din punct de vedere economic, contabil, fiscal si bineinteles managerial si de ce este nevoie de ea...... probabil contabilii au aflat asta de mult :))))

Oricum, cred ca dpdv managerial putem privi deprecierea/amortizarea doar ca o masura absolut orientativa si grosiera a evolutiei valorii activelor in timp, asta cu implicatii doar asupra valorii firmei la modul general si deloc ca un element de deducere a unor cheltuieli deja efectuate de firma.

Introducerea mecanismului de depreciere/amortizare are ca rezultat cresterea artificiala a profitului impozabil, astfel deprecierea fiind doar o alta taxa care taxeaza altceva decat profitul real, costul real al unui activ "amortizat" in 20 de ani fiind exorbitant.

De exemplu, pentru un activ de 200.000lei amortizat normal in 20 de ani, amortizarea anuala ar fi 10000 lei/an, iar sumele platite suplimentar la impozitul pe profit ar fi de 304.000 lei (+150%) astfel costul real al activului devenind 504.000lei.

cert este ca inca mai caut cine a inventat deprecierea si cine a aplicato prima data :)))) din punct de vedere fiscal...


INTRODUCTION*

Accelerated depreciation deductions have been a tenet of US tax policy for the past fifty years. They are widely believed to promote economic growth. In this paper, I argue that accelerated depreciation is based on a questionable economic growth theory and suggest switching to a depreciation method that is closer to economic depreciation. This may allow lowering tax rates or increasing tax incentives to research and development- the real engine of economic growth.

Accelerated depreciation policy can be traced back to an influential 1953 paper by Evsey Domar. In The Case for Accelerated Depreciation, Domar argued that "given the choice between a lower tax rate with normal depreciation, or a higher rate with accelerated depreciation, I would except in severe inflation, certainly recommend later". Domar's policy advice was based on a theory he developed in 1946 paper, known as the Harrod-Domar model, predicting that Gross Domestic Product (GDP) was proportional to the number of machines; namely, that investment is the key to growth.