Die sozialversicherungsrechtliche Statusbeurteilung

With this book, Mareike Morgenstern provides an up-to-date overview of the distinction between employment and self-employment. The status assessment has great practical relevance for business, legal profession and fiscal advice. Compulsory insurance and the duty to render recoupment charges in accordance with statutory social insurance depend on it. A wrong assessment often leads to horrific claims for additional contribution charges in the context of auditing, additional wage tax charges and criminal investigations. With this work, the author, who worked for many years as a judge at a social court, provides a remedy – easy to understand, clear and practical.

The current state of organization of payroll calculations in the conditions of development of information technologies

Purpose. The aim of the article is investigation of the current state of organization of payroll calculations in the context of constant change of the normative and legal framework and in the conditions of development of information technologies. Methodology of research. The theoretical and methodological basis of the research is the normative and legal framework, scientific works of domestic scientists on the problems of organization of remuneration in Ukraine. The research is conducted on the basis of the use of general scientific and special methods of cognition. The monographic method is used in the scientific publications, the method of analysis and systematic approach is used to the study the current state of the organization of remuneration, the method of comparisons is used in the study of the dynamics of the minimum wage, the subsistence minimum for different categories of population. Abstract and logical method is used to formulate conclusions from the conducted study. Findings. The problematic issues of the current state of the organization of payroll calculations in Ukraine are formed. The optimal ways of solving problems of organization of remuneration are determined, among which are the following: updating of the legislative and regulatory framework; state control over compliance with the size and types of social guarantees (minimum wage, subsistence minimum for different categories of population, tax social privilege); accuracy, timeliness, reliability of accounting and reporting, etc. Originality. It has further developed the study of the functions of wages that it must perform in modern conditions and the creation of a basis for increasing the interest of employees in high-productivity work. Practical value. The proposed above proposals will help to overcome the problems of the current state of payments in Ukraine. The complex and in-depth study of this problem is outlined, as well as the prospects for the development of the state in the sphere of remuneration. Key words: remuneration; minimum wage; Tax Code of Ukraine; tax social privilege; personal income tax; single social contribution; reporting.

Should the Philadelphia Property Tax Classification System Be Modified?

This article reviews issues related to proposed changes to the Philadelphia taxation system. There are two proposed plans. The City plan proposes modest cuts to the wage tax and to the net income portion of the business income and receipts tax (BIRT). The plan proposed by the Philadelphia Growth Coalition includes larger cuts in these taxes combined with an increase in the property tax on commercial real estate. The increase in the property tax on commercial real estate is intended to make up for losses of revenue from the tax cuts and is proposed to create a property tax classification system in which different classes of property are taxed at different rates. These proposals have been studied by Econsult Solutions (2015), and their findings are scrutinized in this article. Also, this article includes information on the main example of a property tax classification system in Cook County, Illinois, as a cautionary tale.