Accounting Aspects of Reporting Employees’ Income under Special Taxation
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, maternit...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Business in Osijek
2010-07-01
|
| Series: | Ekonomski Vjesnik |
| Subjects: | |
| Online Access: | http://hrcak.srce.hr/file/87600 |
| _version_ | 1797334855062650880 |
|---|---|
| author | Ivo Mijoč Katarina Karamarković Sanja Mijatović |
| author_facet | Ivo Mijoč Katarina Karamarković Sanja Mijatović |
| author_sort | Ivo Mijoč |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T08:27:17Z |
| format | Article |
| id | doaj.art-420b98d8e21f4096b5bbf0c56f36b88d |
| institution | Directory Open Access Journal |
| issn | 0353-359X 1847-2206 |
| language | English |
| last_indexed | 2024-03-08T08:27:17Z |
| publishDate | 2010-07-01 |
| publisher | Faculty of Economics and Business in Osijek |
| record_format | Article |
| series | Ekonomski Vjesnik |
| spelling | doaj.art-420b98d8e21f4096b5bbf0c56f36b88d2024-02-02T04:19:09ZengFaculty of Economics and Business in OsijekEkonomski Vjesnik0353-359X1847-22062010-07-01XXIII1Accounting Aspects of Reporting Employees’ Income under Special TaxationIvo Mijoč0Katarina Karamarković1Sanja Mijatović2Faculty of Economics in OsijekFaculty of Economics in OsijekFaculty of Economics in OsijekThis 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.http://hrcak.srce.hr/file/87600incomeemployee incomeincome taxspecial taxationexamplesbookkeeping |
| spellingShingle | Ivo Mijoč Katarina Karamarković Sanja Mijatović Accounting Aspects of Reporting Employees’ Income under Special Taxation Ekonomski Vjesnik income employee income income tax special taxation examples bookkeeping |
| title | Accounting Aspects of Reporting Employees’ Income under Special Taxation |
| title_full | Accounting Aspects of Reporting Employees’ Income under Special Taxation |
| title_fullStr | Accounting Aspects of Reporting Employees’ Income under Special Taxation |
| title_full_unstemmed | Accounting Aspects of Reporting Employees’ Income under Special Taxation |
| title_short | Accounting Aspects of Reporting Employees’ Income under Special Taxation |
| title_sort | accounting aspects of reporting employees income under special taxation |
| topic | income employee income income tax special taxation examples bookkeeping |
| url | http://hrcak.srce.hr/file/87600 |
| work_keys_str_mv | AT ivomijoc accountingaspectsofreportingemployeesincomeunderspecialtaxation AT katarinakaramarkovic accountingaspectsofreportingemployeesincomeunderspecialtaxation AT sanjamijatovic accountingaspectsofreportingemployeesincomeunderspecialtaxation |