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Vol 9, Issue 1, 2021
Pages: 434 - 441
Review paper
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INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
EKONOMSKI FAKULTET TRAVNIK U TRAVNIKU
PRAVNI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET ZA MEDIJE I KOMUNIKACIJE TRAVNIK U TRAVNIKU

u saradnji sa

MIT UNIVERZITET SKOPLJE, SJEVERNA MAKEDONIJA
VEVU, VELEUČILIŠTE LAVOSLAV RUZIČKA U VUKOVARU, HRVATSKA
VELEUČILIŠTE VIMAL, SISAK, HRVATSKA
CKKPI, TRAVNIK, BOSNA I HERCEGOVINA

organizuju

31. MEĐUNARODNU KONFERENCIJU

EKONOMSKE, PRAVNE I MEDIJSKE INTEGRACIJE BOSNE I HERCEGOVINE I ZEMALJA ZAPADNOG
BALKANA KAO KLJUČNI POKRETAČ EUROPSKIH VRIJEDNOSTI

12. – 13. decembar 2025. godine

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Received: 13.03.2021. >> Accepted: 20.03.2021. >> Published: 26.03.2021. Review paper

RAČUNOVODSTVENI I POREZNI TRETMAN POTPORA HRVATSKOG ZAVODA ZA ZAPOŠLJAVANJE ZA OČUVANJE RADNIH MJESTA USLIJED PANDEMIJE COVID 19 /ACCOUNTING AND TAX TREATMENT OF AID OF THE CROATIAN EMPLOYMENT INSTITUTE FOR PRESERVATION JOBS DUE TO THE COVID 19 PANDEMIC

By
Siniša Bilić ,
Siniša Bilić

International University of Travnik , Travnik , Bosnia and Herzegovina

Sanela Jusufović
Sanela Jusufović

International University of Travnik , Travnik , Bosnia and Herzegovina

Abstract

The paper analyzes the measures taken by the Government of the Republic of Croatia, caused by the crisis caused by COVID-19, in order to mitigate the effects of the pandemic on the economy, especially on job preservation and financial stability. Through the measure of reducing labor costs, the growth of unemployment was prevented and aggregate demand was ensured, with the purpose of helping entrepreneurs and workers in the fight against an unpredictable decline in economic activity, and even its complete cessation. The measures provide the necessary and flexible support, until the health and economic situation improves, but still, in order to achieve the liquidity of companies, ensure the preservation of jobs, especially those that are sustainable but threatened by the cessation of economic activity. The paper presents measures to preserve employment through a model of their application, accounting records and explains the tax treatment of aid.

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