ПРИНЦИПИ ОРГАНІЗАЦІЇ ОБЛІКУ Й АНАЛІЗУ РОЗРАХУНКІВ З ОПЛАТИ ПРАЦІ ТА ЇЇ ОПОДАТКУВАННЯ
PRINCIPLES OF THE ORGANIZATION OF ACCOUNTING AND ANALYSIS OF CALCULATIONS FOR THE PAYMENT OF LABOR AND ITS TAXATION

Summary/Abstract: The subject of the study is to highlight the peculiarities of accounting and analysis of labor remuneration and its taxation in order to identify the problems of implementation and justification of the principles, directions and means of improving the organization of this activity. The purpose of the article is to determine the principles of organization of accounting, analysis and taxation of wages at enterprises in order to increase its stimulating role for employees as the basis of their well-being, personal growth and reproduction in general, and for entrepreneurs as an important component of reproduction of entrepreneurial activity, social responsibility and other types of business. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular: monographic, historical, statistical and economic, accounting. Results of the article. It has been established that the accounting of labor remuneration and its taxation is carried out according to analytical and synthetic accounts in accordance with the results, which are the basis for the analysis of the efficiency of the use of labor resources and labor productivity, including based on a comparison of costs and profits with respect to employees. The principles regarding the organization of accounting, analysis and taxation of labor remuneration and its improvement are substantiated, namely compliance with economic laws; patterns of development and dynamics of production; ensuring reproduction processes; innovativeness; systematicity. Field of application of results. The main provisions of the article can be implemented in the activities of enterprises and organizations; individual entrepreneurs; institutions of higher education of an economic profile. Conclusions. In the perspective of improving the state of calculation of wages, its accounting, analysis and taxation, it should be based on theoretical and practical measures and management decisions in accordance with the defined principles of their organization. Organizational and economic measures are of primary importance among them. They relate to the introduction of changes (if necessary) to the Regulation on the remuneration of enterprises, which would, on the one hand, guarantee compliance with the minimum wage level, and on the other hand, ensure the direct connection of the norms of wage rates with the production volumes of the relevant types of products and certain works, provision of services. It is also necessary to carry out constant operational control over compliance with the optimal dynamics of labor productivity and wages, timely payments of wages and accrued taxes to the budget. This will have a positive effect on the reduction of costs under the item «Labor costs» in the cost price of a unit of certain types of products, therefore, and on increasing the level of its market competitiveness and profitability. It is important to pay managers and specialists of enterprises according to official salaries, but taking into account the achievement of the final results of the activity

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