Investigation of the system of accounting and taxation of salary in Ukraine and Germany
Journal Title: Економіка: реалії часу - Year 2017, Vol 6, Issue 34
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.
Authors and Affiliations
Natalia Selivanova, Daria Tovkan
Keywords
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- EP ID EP326002
- DOI 10.5281/zenodo.1311067
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