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

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskrift

Abstract

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.

Detaljer

Författare
Enheter & grupper
Forskningsområden

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Juridik (exklusive juridik och samhälle)

Nyckelord

Bidragets titel på inmatningsspråkContemporary models of informal payments of wages - 'grey' and 'black' schemes, and measures to tackle payments in 'envelopes'
Originalspråkryska
Sidor (från-till)26-41
Antal sidor16
TidskriftJOURNAL OF LAW RESEARCH / ЖУРНАЛ ПРАВОВЫХ ИССЛЕДОВАНИЙ
Volym1
Utgivningsnummer№3, 2019
StatusPublished - 2019 mar 30
PublikationskategoriForskning
Peer review utfördJa

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