Open AccessThe expenses of the employ-ers connected with the pay-ment for their employees’ leaves: accounting and tax aspects
Author(s) -
О. В. Костина
Publication year - 2015
Publication title -
vestnik ûgorskogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2078-9114
pISSN - 1816-9228
DOI - 10.17816/byusu2015047-11
Subject(s) - payment , business , accounting , finance
The article deals with the problem of employers’ payment for the employees’ leaves. The tax consequences of decisions made in this area are also examined by the article.