COSTS OF LAND ACQUISITION: FEATURES OF TAX ACCOUNTING
The article considers the main features of tax accounting of costs for land acquisition, the main difficulties that might arise. It also analyzes the current legislation and the present judicial positions on evidence of the purposes of capital construction in the purchase of such lands and particula...
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| Format: | Article |
| Language: | Russian |
| Published: |
Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
| Subjects: | |
| Online Access: | https://statecon.rea.ru/jour/article/view/259 |
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| Summary: | The article considers the main features of tax accounting of costs for land acquisition, the main difficulties that might arise. It also analyzes the current legislation and the present judicial positions on evidence of the purposes of capital construction in the purchase of such lands and particularities of obtaining the status of capital facilities of real estate. |
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| ISSN: | 2500-3925 |