Pravo - teorija i praksa vol. 33 br. 1-3 str. 12-21 Šipovac, Radica Rajaković Mijailović, Jasmina Šipovac, Vladimir https://unilib.phaidrabg.rs/o:2119 doi:10.5937/ptp1603012S ISSN: 0352-3713 srp 2016 ABSTRACT: In this paper, authors explore the changes made in calculation methods of the taxable and non-taxable costs of non-productive services, or a detailed regulation of a corporate income tax on earnings of persons sent to work abroad, as well as the ways of calculation of compensation costs and other employee benefits. A good organization and use of management principles can enhance the competitiveness of a company, reduce costs of productive and non-productive services, increase motivation and a lot of other things. The adopted legislation should represent the encouragement and stimulation of a development and not a burden and impediment for positive operations of large, medium and small enterprises. The legal framework should be stable, without frequent amendments, in order to enable economic operators to realize their business plans, achieve income and pay their necessary expenses. Reducing the costs of non-productive services, charges and other expenses will help the overall success of companies. Public expenditures should be monitored and corrected in those parts and functions which are considered to be unnecessary, i.e. ca- tegories of expenditure are important and not the height or limiting the scope. REZIME: Autori u radu razmatraju izvršene izmene načina obračuna, oporezivog i neoporezivog iznosa troškova neproizvodnih usluga, odnosno detaljnije uređenje osnovice poreza na zarade za lica upućena na rad u inostranstvo i načine obračuna naknade troškova i drugih primanja zaposlenih. Dobrom organizacijom i korišćenjem principa upravljanja može se povećati konkurentnost preduzeća, smanjiti troškovi proizvodnih i neproizvodnih usluga, povećati motivisanost i drugo. Usvojena pravna regulativa trebala bi da bude podstrek i podsticaj razvoja a ni u kom slučaju stega i kočnica pozitivnog poslovanja velikih, srednjih i malih preduzeća. Pravni okvir trebao bi da bude stabilan, bez čestih izmena i dopuna, kako bi privredni subjekti mogli da relizuju usvojene biznis planove, ostvare prihode i podmire neophodne rashode. Ukupnoj uspešnosti preduzeća doprineće i smanjenje troškova neproizvodnih usluga, izdataka i drugih rashoda. Javne rashode treba pratiti i korigovati u delu i funkcijama gde se smatraju nepotrebnim, odnosno bitna je kategorija rashoda koji se zadovoljavaju a ne visina ili limitiranje obima. http://creativecommons.org/licenses/by/4.0/legalcode application/pdf 299841 bytes The costs of non-productive services and specifying the changes of the method of calculation of both taxable and non-taxable amounts Troškovi neproizvodnih usluga i preciziranje izmena načina obračuna oporezivog i neoporezivog iznosa info:eu-repo/semantics/article Keywords: salaries, costs of non-productive services, calculation methods, categories of expenditure Ključne reči: dnevnice, troškovi neproizvodnih usluga, metodi obračuna, kategorije rashoda