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- Title
INVESTIGATION OF THE SYSTEM OF ACCOUNTING AND TAXATION OF SALARY IN UKRAINE AND GERMANY.
- Authors
Selivanova, N. M.; Tovkan, D. M.
- Abstract
The article outlines the views of Ukrainian and foreign scholars on the definition of the term "wages". The comparison of the structure of the chart of accounts in Ukraine and Germany is given, classes are shown on which the salary is taken into account. Comparisons of national and international accounting standards (standards) are considered. The peculiarities of the taxation of wages are studied, namely: a list of taxes and fees with their rates, which are collected from citizens of Ukraine and Germany in the calculation of wages, is given. A conclusion was made on the investigation of the system of accounting and taxation of wages in Ukraine and Germany, as well as recommendations for improving these systems in Ukraine.
- Subjects
GERMANY; WAGE taxation; INTERNATIONAL accounting standards; WAGES
- Publication
Economics: Time Realities, 2017, Issue 6, p44
- ISSN
2226-2172
- Publication type
Article