engleski

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

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 .

one-time depreciation ; assets ; balance sheet

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