DOI: https://doi.org/10.33994/kndise.2020.65.56

M. Rudaya

The article is devoted to the generalization approaches to conducting examinations and expert studies of operations of calculation and payment of wages. The purpose of the article is to determine the approaches to the examination and expert studies of operations on the calculation and payment of income received in the form of wages, other incentive and compensatory payments paid to the taxpayer in connection with labor relations, taking into account the current conditions organization of accounting entities of Ukraine.

heoretical approaches to determining the economic nature of wages and their types are summarized. Approaches on the regulatory framework for accounting and control of operations on accrual and payment of income are systematized. The caselaw on organization of carrying out of examinations and expert researches on questions of remuneration is analyzed. Based on expert practice, approaches to conducting expert studies related to studies of the state of labor discipline and compliance with labor legislation have been systematized.

Key words: wages, income, income taxation, individuals