Rustamova Shokhida Tulkunovna,
Independent researcher of Tashkent Institute of Finance
Abstract. This article examines the theoretical and practical aspects of improving the payroll system and its accounting in state higher education institutions. In particular, issues related to the development and creation of a legal basis for financial independence and non-salary incentives for professors and teachers of republican higher education institutions to reduce classroom hours and increase their time devoted to scientific work, in addition to teaching, at the legislative level researched. In addition, the procedure for the application of income tax benefits for the education of teachers and other employees of higher education institutions for the education of their children in non-state pre-school educational organizations and non-state schools is based. These proposals are recommended to be used in the accounting of higher education institutions in the organization of employee income tax benefits.
Keywords: wages, real costs, income tax, basic salaries, financing, declaration, incentives.