STUDY OF THE ACCOUNTING MECHANISM FOR CONTRIBUTIONS TO STATE OFF-BUDGET FUNDS AND PERSONAL INCOME TAX (PIT)

УДК 336.226.11:657.1

  • T. M. Mezenceva Financial University under the Government of the Russian Federation (Moscow, Russia) Email: t.mezentseva@fa.ru
  • M. O. Lukashevich Financial University under the Government of the Russian Federation (Moscow, Russia) Email: Matthewlukashevich@gmail.com
  • V. A. Razorenova Financial University under the Government of the Russian Federation (Moscow, Russia) Email: v.nvr.schl@mail.ru
DOI_disc_logo https://doi.org/10.14258/epb202545
Keywords: insurance contributions, off-budget funds, personal income tax, accounting, international experience, tax reform

Abstract

The article is devoted to reforming issues related to the legislation on personal income tax and contributions to state non-budgetary funds. These issues are the most pressing for Russian business and are most often subject to changes. Both personal income tax and contributions to state non-budgetary funds have a single taxable base: the accrued payroll of an employee of the organization. Personal income tax is one of the most collected and controlled taxes. It is this tax that allows to show the civil responsibility of each working citizen to our country. Contributions to state extra-budgetary funds, carried out by the employer, increase his responsibility to the employee, whose labor is used, in terms of social security of the working people.

The results of study of the accounting mechanism of deductions to state non-budgetary funds and personal income tax and gives recommendations for its improvement. The changes in the tax legislation on accrual and payment of insurance contributions for the enterprises included in the list of enterprises with preferential tariffs are analyzed. The changes of legislation for personal income tax in 2025 are determined, the comparison of innovations with the current legislation is carried out. Recommendations for the implementation of innovations in the accounting of a production enterprise are offered.

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Author Biographies

T. M. Mezenceva, Financial University under the Government of the Russian Federation (Moscow, Russia)

доктор экономических наук, профессор кафедры аудита и корпоративной отчетности

M. O. Lukashevich, Financial University under the Government of the Russian Federation (Moscow, Russia)

студент

V. A. Razorenova, Financial University under the Government of the Russian Federation (Moscow, Russia)

студент

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Published
2025-09-15
How to Cite
1. Mezenceva T. M., Lukashevich M. O., Razorenova V. A. STUDY OF THE ACCOUNTING MECHANISM FOR CONTRIBUTIONS TO STATE OFF-BUDGET FUNDS AND PERSONAL INCOME TAX (PIT) // Economics Profession Business, 2025. № 3. P. 111-118. URL: https://journal.asu.ru/ec/article/view/epb202545.
Issue
No 3 (2025): Economics Profession Business
Section
ЭКОНОМИЧЕСКИЕ НАУКИ

Copyright (c) 2025 Т. М. Мезенцева, М. О. Лукашевич, В. А. Разоренова

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