Advanced Search
MyIDEAS: Login

Taxes applying to capital investment acquisition

Contents:

Author Info

  • Aura Emanuela DOMIL

    () (West University of Timisoara)

  • Alin Emanuel ARTENE

    () ("Tibiscus" University of Timisoara)

Registered author(s):

    Abstract

    In this workpaper we discussed about tax implications of a capital outlay at the time of acquisition depend on the type of investment being acquired. Many capital outlays, such as introduction of a new product, are combinations of a variety of smaller investments. Governments periodically introduce investment tax credit programs to spur investment. We also discussed about the adjustments that need to be made for corporate taxes at the capital acquisition stage, the operating or asset usage stage and the disposal stage.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_053.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 357-361

    as in new window
    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:357-361

    Contact details of provider:
    Postal: Str. Daliei nr. 1/A, 300558 Timişoara
    Phone: 0256-202931 int. 115
    Email:
    Web page: http://fse.tibiscus.ro/
    More information through EDIRC

    Related research

    Keywords: capital investments; innovative products; assets depreciation; tax credits; tax policy;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:357-361

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Daniel Kysilka).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.