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Pregled bibliografske jedinice broj: 805649

Tax related game with fixed material assets – case study in Croatia


Roška, Vlasta
Tax related game with fixed material assets – case study in Croatia // International Computer Science Conference “MicroCad 2003”
Miskolc, Mađarska: International Computer Science Conference “MicroCad 2003”.,, 2003. str. 107-112 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Tax related game with fixed material assets – case study in Croatia

Autori
Roška, Vlasta

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International Computer Science Conference “MicroCad 2003” / - Miskolc, Mađarska : International Computer Science Conference “MicroCad 2003”.,, 2003, 107-112

ISBN
963 661 427 x

Skup
International Computer Science Conference “MicroCad 2003”.,

Mjesto i datum
Miskolc, Mađarska, 6.7. 3. 2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
One-time depreciation ; assets ; balance sheet

Sažetak
The aim of this paper is to determine the degree of using tax breaks to companies in the Republic of Croatia in expressing greater profit , applying the rules one-time depreciation of tangible assets in line with the current changes to the Law on Income Tax . Introducing one-time depreciation of fixed assets in the period put into use non- current assets deleted functional link between investment in fixed material assets and depreciation expenses as a result of economic or physical wear property. One-time depreciation allowed businesses reduce the tax base and delaying the payment of income tax . However , time is missing the net book value of the assets on the balance sheet of companies has reduced the total assets of companies .

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Sveučilište Libertas

Autor s matičnim brojem:
Vlasta Roška, (318233)