Računovodstveni aspekti prikazivanja obračuna dohotka od nesamostalne djelatnosti u uvjetima posebnog poreza
Accounting Aspects of Reporting Employees’ Income under Special Taxation
Author(s): Ivo Mijoč, Katarina Karamarković, Sanja MijatovićSubject(s): Economy, Business Economy / Management, Accounting - Business Administration, Socio-Economic Research
Published by: Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku
Keywords: income; employee income; income tax; special taxation; examples; bookkeeping;
Summary/Abstract: This paper explains the basic terms connected to income in general, employment and employees’ income. Examples are given of the calculation and the bookkeeping of this type of income in several different cases which can be seen in practice, e.g. if an employee takes a holiday, sick leave, maternity leave or if the employee has a place of residence in an Area of Special State Concern or is being employed for the first time. The middle part of 2008 and the year 2009 are of utmost importance because of the adoption of a number of laws which regulate these issues; therefore it is important to acknowledge these in income accountancy and bookkeeping, tax and contribution payments. The imposing of a special tax on salaries has significant implications in income accountancy of this kind.
- Issue Year: 23/2010
- Issue No: 1
- Page Range: 134-150
- Page Count: 18
- Language: Croatian