Taxes applying to capital investment acquisition

Aura Emanuela Domil () and Alin Emanuel Artene ()
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Aura Emanuela Domil: West University of Timisoara
Alin Emanuel Artene: "Tibiscus" University of Timisoara

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 357-361

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.

Keywords: capital investments; innovative products; assets depreciation; tax credits; tax policy (search for similar items in EconPapers)
JEL-codes: E62 H25 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:357-361

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