{"id":2644,"date":"2023-03-27T12:18:30","date_gmt":"2023-03-27T12:18:30","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2644"},"modified":"2023-03-27T12:18:54","modified_gmt":"2023-03-27T12:18:54","slug":"improvement-of-accounting-for-the-calculation-of-the-wage-system-in-higher-education-institutions","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2644","title":{"rendered":"IMPROVEMENT OF ACCOUNTING FOR THE CALCULATION OF THE WAGE  SYSTEM IN HIGHER EDUCATION INSTITUTIONS"},"content":{"rendered":"<p style=\"text-align: center;\"><em><strong>Rustamova Shokhida Tulkunovna,<\/strong><\/em><br>\n<em>Independent researcher of Tashkent Institute of Finance<\/em><br>\n<em>Tashkent, Uzbekistan<\/em><\/p>\n<p><strong>Abstract.<\/strong> This article examines the theoretical and practical aspects of improving the payroll system and its accounting in state higher education institutions. In particular, issues related to the development and creation of a legal basis for financial independence and non-salary incentives for professors and teachers of republican higher education institutions to reduce classroom hours and increase their time devoted to scientific work, in addition to teaching, at the legislative level researched. In addition, the procedure for the application of income tax benefits for the education of teachers and other employees of higher education institutions for the education of their children in non-state pre-school educational organizations and non-state schools is based. These proposals are recommended to be used in the accounting of higher education institutions in the organization of employee income tax benefits.<\/p>\n<p><strong>Keywords:<\/strong> wages, real costs, income tax, basic salaries, financing, declaration, incentives.<\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/03\/\u0420\u0443\u0441\u0442\u0430\u043c\u043e\u0432\u0430-\u0428\u043e\u0445\u0438\u0434\u0430-\u0422\u0443\u043b\u043a\u0443\u043d\u043e\u0432\u043d\u0430.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of \u0420\u0443\u0441\u0442\u0430\u043c\u043e\u0432\u0430-\u0428\u043e\u0445\u0438\u0434\u0430-\u0422\u0443\u043b\u043a\u0443\u043d\u043e\u0432\u043d\u0430.\"><\/object><a id=\"wp-block-file--media-09943d98-bb1d-4346-8371-97b443b167d3\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/03\/\u0420\u0443\u0441\u0442\u0430\u043c\u043e\u0432\u0430-\u0428\u043e\u0445\u0438\u0434\u0430-\u0422\u0443\u043b\u043a\u0443\u043d\u043e\u0432\u043d\u0430.pdf\">\u0420\u0443\u0441\u0442\u0430\u043c\u043e\u0432\u0430-\u0428\u043e\u0445\u0438\u0434\u0430-\u0422\u0443\u043b\u043a\u0443\u043d\u043e\u0432\u043d\u0430<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/03\/\u0420\u0443\u0441\u0442\u0430\u043c\u043e\u0432\u0430-\u0428\u043e\u0445\u0438\u0434\u0430-\u0422\u0443\u043b\u043a\u0443\u043d\u043e\u0432\u043d\u0430.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-09943d98-bb1d-4346-8371-97b443b167d3\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rustamova Shokhida Tulkunovna, Independent researcher of Tashkent Institute of Finance Tashkent, Uzbekistan Abstract. This article examines the theoretical and practical aspects of improving the payroll system and its accounting in state higher education institutions. In particular, issues related to the <a href=\"https:\/\/interfinance.tsue.uz\/?p=2644\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-2644","post","type-post","status-publish","format-standard","hentry","category-2023-1-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVEMENT OF ACCOUNTING FOR THE CALCULATION OF THE WAGE SYSTEM IN HIGHER EDUCATION INSTITUTIONS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=2644\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVEMENT OF ACCOUNTING FOR THE CALCULATION OF THE WAGE SYSTEM IN HIGHER EDUCATION INSTITUTIONS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Rustamova Shokhida Tulkunovna, Independent researcher of Tashkent Institute of Finance Tashkent, Uzbekistan Abstract. 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