id: 28591
Назва: Methodology and organization of accounting and taxation of wages.
Автори: Mashevska A.
Ключові слова: organization of accounting, payroll taxation, accounting methods, tariff system, documentation, accounting accounts, wages.
Дата публікації: 2021-06-02 14:43:26
Останні зміни: 2021-06-02 14:43:26
Рік видання: 2021
Аннотація: The article reveals the economic essence and significance of wages as a component of current payments to employees and examines the methodology and organization of accounting and taxation of wages. Problems of the organization and a technique of the account of a salary are defined. The main shortcomings in the field of taxation are noted, and also problems of use of tariff system as bases of the account and documentation of calculations on payment of work with the personnel are reflected. The normative - legal and legislative regulation of accounting and documentation of wage calculations is analyzed. The requirements to the formation of the organization of payroll accounting, which define the tasks, system of indicators, documentation and system of accounts on which the relevant information is accumulated, are presented. It is concluded that the improvement of labor accounting and its payment at enterprises should be based on the optimization of tariff regulation of wages, namely: improving the tariff system by establishing ratios of tariff rates depending on the level of qualification of the worker; introduction of flexible forms and systems of remuneration, including contract and non-tariff; collective wage regulation. The main ways to improve the reflection of wage accounting are proposed.
URI: http://socrates.vsau.org/repository/getfile.php/28591.pdf
Тип виданя: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Видавництво: Colloquium-journal. 2021. № 13 (100), сzęść 3. Р. 40-48.
Розташовується в колекціях :
Ким внесений: Адміністратор
Файл : 28591.pdf Розмір : 1184090 байт Формат : Adobe PDF Доступ : Загально доступний
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