Darba samaksa un ar to saistīto nodokļu uzskaite
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Latvijas Universitāte
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lav
Abstract
Bakalaura darba tēmas nosaukums “Darba samaksa un ar to saistīto nodokļu uzskaite” . Bakalaura darba mērķis ir izpētīt darba samaksu, gan teorētiskos un praktiskos jautājumus, kā arī izstrādāt priekšlikumus likumdevējam. Bakalaura darbs sastāv no trīs nodaļām. Pirmajā nodaļā tiek sniegts teorētiskais apskats darba samaksas jautājumos un paredzētās izmaiņas 2025.gadā. Otrajā nodaļā analizēta darba samaksas aprēķināšanas kārtība un ieturējumu veikšana no darba samaksas. Trešajā nodaļā veikta izpēte nodokļu un to atvieglojumu piemērošanā, aplokšņu algas un piedāvātās iespējas uzņēmumiem darba samaksas nodokļu samaksā. Darba apjoms ir 74 lapas, satur 4 attēlus, 9 tabulas un pielikums. Bakalaura darba izstrādei ir izmantoti 53 literatūras avoti. Atslēgvārdi: darba samaksa, nodoklis, likums, darba alga, ieturējumi, darba devējs
The theme of the bachelor's thesis is “Wages and related tax accounting.” The aim of the bachelor's thesis is to study wages, including both theoretical and practical aspects, as well as to develop proposals for the legislator. The bachelor's thesis consists of three chapters. The first chapter provides a theoretical overview of wage-related issues and the anticipated changes in 2025. The second chapter analyzes the procedures for calculating wages and the deductions made from wages. The third chapter examines the application of taxes and tax reliefs, the issue of undeclared (envelope) wages, and proposes solutions for companies regarding the payment of wage-related taxes. The work contains 74 pages, 4 figures, 9 tables, and one appendix. The bachelor's thesis draws on 53 literature sources. Keywords: wages, tax, law, salary, deductions, employer.
The theme of the bachelor's thesis is “Wages and related tax accounting.” The aim of the bachelor's thesis is to study wages, including both theoretical and practical aspects, as well as to develop proposals for the legislator. The bachelor's thesis consists of three chapters. The first chapter provides a theoretical overview of wage-related issues and the anticipated changes in 2025. The second chapter analyzes the procedures for calculating wages and the deductions made from wages. The third chapter examines the application of taxes and tax reliefs, the issue of undeclared (envelope) wages, and proposes solutions for companies regarding the payment of wage-related taxes. The work contains 74 pages, 4 figures, 9 tables, and one appendix. The bachelor's thesis draws on 53 literature sources. Keywords: wages, tax, law, salary, deductions, employer.