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Accounting and Taxation of Investment in Human Capital



A.Pushinin
pushini@mail.ru
senior lecturer of the Department of Accounting and Statistics of State Institute of Economics, Finance, Law and Technology, PhD in Economics
Gatchina
We research issues concerning the structure and the contents of investment in human capital. We analyze accounting and taxation of costs connected with personnel training and medical care

Keywords:

  • human capital
  • organization
  • structure of investment in human capital
  • training costs
  • medical care costs
  • 188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5