THEORETICAL-METHODICAL ISSUES OF THE CONCEPT OF LABOR COMPENSATION FUND

Abstract

In this article, the concepts of labor payment and wage fund are studied from a theoretical, methodological and legal point of view. Based on the studies, an author's definition of the concepts of the wage fund and the wage fund was formed, and its content was written. This article states that the payment of wages in enterprises can be the basis for applying various benefits for the purpose of taxation in the financial account.