Vietska O. Formation of the tax depreciation system for fixed assets in Ukraine

Object of the study is regularities of the change the real cost of the main means enterprise in consequence of diligence and its onward referring on reduction arrived enterprise for the reason taxations. Objective of study is development scientifically-methodical positions and motivation practical recommendation on improvement of the system to tax amortization of the main means in Ukraine. Methods of research are analysis and syntheses, inductions and deductions, quantitative analysis of the economic factors, economic and mathematical. Theoretical and practical results: the scientific positions, defining conceptual bases of the shaping the system to tax amortization of the main means in Ukraine; recommendations on improvement of the system to tax amortization in Ukraine. Novelty is development theoretical and scientifically-methodical positions of the shaping the neutral system to tax amortization of the main means coming from variant of the development of the economy of the country. Degree of the introduction by Centre of the legislative initiatives, SC "Institute of the economy and forecasting’s" NAS of the Ukraine, Ministry of finance of the Ukraine. Sphere of use is State tax administration of the Ukraine.