Pregled bibliografske jedinice broj: 805649
Tax related game with fixed material assets – case study in Croatia
Tax related game with fixed material assets – case study in Croatia // International Computer Science Conference “MicroCad 2003”
Miskolc: International Computer Science Conference “MicroCad 2003”.,, 2003. str. 107-112 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 805649 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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 : 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, 06.03.2003. - 07.03.2003
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
