PROCEDURE FOR DETERMINING INTENT IN TAX CRIMES

The article indicates the relevance of the implementation in the practice of the work of coal mining enterprises of the socio-economic regulation of the labor activity of workers.The existing system of labor rationing at coal-mining enterprises reproduces the unequal value of the benefits and benefits received by the enterprise and employees, the amount of losses.Non-fulfillment by an employee of labor standards and production plans by 5-10% causes a decrease in his remuneration by 30-40%, if an employee exceeds the labor standards and production plans by 1%, his remuneration increases by 0.3-0.5%.As a result, the employee cannot satisfy his social and economic interests and needs to the necessary extent, the employer cannot meet the interests and needs of the owners, and the enterprise as 10 Scientific research of the SCO countries: synergy and integration International Conference a whole cannot satisfy the interests of the state and society.A toolkit is needed to establish and regulate the proportionality of the benefits and benefits received by the employee and the enterprise.In order to take into account the socio-economic interests of the employer and employee and ensure the possibility of their implementation, it is necessary to change the purpose of the labor norm from a predominantly evaluative one in relation to the result of labor to a regulatory one that maintains a balance of interests and responsibilities of the employer and employees, and their compliance with mutually agreed goals of activity.