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В рамках данной статьи исследуются применяемые на практике неформальные модели оплаты труда отдельными работодателями в целях ухода от налогообложения. Анализируется причинно-следственная связь данного явления и влияние «цвета» дохода на благополучие работника, работодателя и государства в целом. Изложены способы выплаты заработной платы «в конверте» и мера ответственности для работодателей и работников в случае нарушение норм действующего законодательства, а также предложены конкретные меры и рекомендации по борьбе с применением и распространением нелегальных форм оплаты труда.

  • Web Address
  • DOIhttp://dx.doi.org/10.26739/2181-9130-2019-3-4
  • Date of creation in the UzSCI system10-12-2019
  • Read count0
  • Date of publication26-06-2019
  • Main LanguageRus
  • Pages26-41
Русский

В рамках данной статьи исследуются применяемые на практике неформальные модели оплаты труда отдельными работодателями в целях ухода от налогообложения. Анализируется причинно-следственная связь данного явления и влияние «цвета» дохода на благополучие работника, работодателя и государства в целом. Изложены способы выплаты заработной платы «в конверте» и мера ответственности для работодателей и работников в случае нарушение норм действующего законодательства, а также предложены конкретные меры и рекомендации по борьбе с применением и распространением нелегальных форм оплаты труда.

English

This article examines the models of informal payment of wages by individual employers with the aim to avoid taxation. It will also analyze the causes and consequences of this phenomenon and the effect of the “colour” of income on the well-being of an employee, an employer and the state as a whole. In addition, the article identifies possible solutions to the problem of hidden wages. It also discusses legal consequences that employers and employee face when engaging in hidden schemes. The article contains a detailed analysis and proposes measures on how to legalize hidden forms of remuneration and reduce its prevalence

Ўзбек

Maqolada soliq to‘lashdan qochish maqsadida amaliyotda ayrim ish beruvchilar tomonidan qo‘llanilayotgan xodimlar mehnatiga haq to‘lashning neformal modellari tadqiq etiladi. Mazkur hodisaning kelib chiqish sabablari hamda turli “rangli” daromadlarning xodimlar, ish beruvchi va umuman davlatning farovonligiga qanday ta’sir etishi tahlil qilinadi. Maqolada ish haqini “konvertda” to‘lashning turli usullari hamda tegishli amaldagi qonun hujjatlari normalarini buzgan ish beruvchi hamda xodimlarga nisbatan javobgarlik choralari keltirib o‘tilgan, hamda mehnatga haq to‘lashning noqonuniy shakllarini qo‘llash hamda ularning keng yoyilishini oldini olish bo‘yicha aniq choralar va tavsiyalar taklif etilgan.

№ Author name position Name of organisation
1 Raxmanov S.N. Yuridik fanlar nomzodi
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