Илғор иқтисодиёт ва педагогик технологиялар Volume 2 Issue 2 (2025) · pp. 754-760
THE LABOR COMPENSATION FUND AND THEORETICAL AND METHODOLOGICAL ISSUES OF ITS FORMATION
Ergashev, Sarvar, Эргашев, Сарвар, Эргашев, Сарвар
Abstract
The article studies theoretically, methodologically and legally the concepts of remuneration of labor and the wage fund. Based on the conducted research, the author's definition of the concepts of the wage fund and the wage fund was formed, and its composition was prescribed. This composition may be the basis for the application of various benefits for tax purposes in financial accounting for the payment of wages at enterprises.
payroll fundsalary fundfinancial accounttax accountфонд заработной платыфонд оплаты трудафинансовый учетналоговый учетмеҳнатга ҳақ тўлаш фондииш ҳақи фонди
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