I doubt that many business people are so concerned with such trivia as cheating on their vehicle apportionment. Some will though, and some employees use the bosses vehicles for pvt. running, pinch stationery, and find ways to help themselves to various 'perks'. Business people cannot claim the cost of driving to work, as you claim, unless they meet strict criteria such as using a sign-written vehicle.
http://www.ird.govt.nz/business-inco...s/vehicle-exp/
Note that travel from home to and from work is not a business expense.
And why you think operating any business at a loss is a good idea, or benefits the owner, is beyond me.