지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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Since the depreciation method affects taxable income in future periods, the companies try to minimize the present worth of future tax payments by choosing a depreciation method optimally. This paper reexamines the preference between straight-line(SL) and declining balance(DB) methods stipulated by Korean Corporate Tax Act, because the latter has a different and unique form from ones of USA and Japan. By relaxing the assumption of positive taxable income with uncertain revenue, two depreciation methods are compared and discussed. Also, the situations under progressive tax structure and where net-operating losses may be carried-forward in time are examined and illustrated with numerical examples. Under these situations, this paper formulates models and establishes conditions that allow SL method to be preferred over DB method.
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