La liquidación de haberes de trabajadores desde el punto de vista tributario

Abstract

This research establishes that the work relationship has been a constant object of legal regulation, which is constantly evolving and being changed according to the social-economic phenomenon. Nowadays the social aspect occupies one of the first places among the human concerns at this time and acquires day by day more importance all over the civilized World. It is tried showing a current and specific view about the problems in work matter, by establishing them in their economic, sociological and tributary context. It is emphasized that the distribution of profits corresponding to employer’s obligations are constituted as an important item in the financial calculation and tax-deductible expenses for the Enterprise. Every concept should be analyzed to the payment and accounting since the calculation of provision profits, indemnity, liquidation, unemployment, etc., it must be adjusted with the laws. According to applications in the commercial law, the worker is considered as the most vulnerable part; nevertheless it is necessary knowing the Concepts to be applied to carry out the liquidation.