Pregledni rad / Overview paper
Poreski tretman prihoda koji ostvaruju vještaci
Miroslav Brkić
Dipl. ekonomista, Ministarstvo finansija Republike Srpske, Banja Luka, Bosna i Hercegovina m.brkic@mf.vladars.net
Sažetak: Predmet ovog rada se odnosi na oporezivanje prihoda koje vještaci, kao fizička lica, ostvare po osnovu obavljanja poslova vještačenja. Vještaci, za ostvarene prihode, mogu biti obveznici poreza na dohodak po osnovu samostalne dje- latnosti, autorskih prava i ostalog dohotka. U određenim slučajevima navedeni prihodi podliježu i plaćanju doprinosa.
Ključne riječi: vještak, porez na dohodak, autorsko djelo, samostalna djelatnost.
The tax treatment of income earned from the experts
Miroslav Brkić
Grad. economist, Ministry of finance Repubic of Srpska, Banja Luka, Bosnia and Herzegovina m.brkic@mf.vladars.net
Abstract: The subject of this article relates to the taxation of income by experts, as individuals, earned in the working their jobs experts. Experts, for earned revenues, may be taxpayer of income tax on the basis of self-employed, copyrights work and other income. In certain cases, experts revenues are subject to payment of contributions.
Key words: expert, personal income tax, copyright work, self-employed.