Современные неформальные модели оплаты труда - «серые» и «черные» схемы и меры сокращения «конвертных» выплат

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TY - JOUR

T1 - Современные неформальные модели оплаты труда - «серые» и «черные» схемы и меры сокращения «конвертных» выплат

AU - Rakhmanov, Shuxrat

PY - 2019/3/30

Y1 - 2019/3/30

N2 - 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.

AB - 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.

KW - informal employment

KW - hidden wages

KW - informal wages

KW - white, grey, black wages

KW - “envelope” wages

KW - employer

KW - employee

KW - illegal practice of labor payment

KW - tax evasion

KW - sanctions

KW - law

UR - http://tadqiqot.uz/wp-content/uploads/2019/04/huquq-2019-03.pdf

M3 - Artikel i vetenskaplig tidskrift

VL - 1

SP - 26

EP - 41

JO - JOURNAL OF LAW RESEARCH / ЖУРНАЛ ПРАВОВЫХ ИССЛЕДОВАНИЙ

T2 - JOURNAL OF LAW RESEARCH / ЖУРНАЛ ПРАВОВЫХ ИССЛЕДОВАНИЙ

JF - JOURNAL OF LAW RESEARCH / ЖУРНАЛ ПРАВОВЫХ ИССЛЕДОВАНИЙ

IS - №3, 2019

ER -