ورود
مقالات فارسیISIکنفرانسهاژورنالها

Information Systems in Fiscal Administration and Modeling of Excise Tax

محل انتشار: فصلنامه مدیریت فناوری اطلاعات، دوره: 15، شماره: 4
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 79

فایل این مقاله در 19 صفحه با فرمت PDF قابل دریافت می باشد

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این مقاله:
https://civilica.com/doc/1830766

شناسه ملی سند علمی:

JR_JITM-15-4_007

تاریخ نمایه سازی: 4 آذر 1402

چکیده مقاله:

The purpose of the article is to substantiate the fiscal role of the excise tax by studying its information and functional potential and to model the dynamics of its payment by the brewing industry. Excise tax occupies a special place in a tax system of each state because, in addition to significant fiscal importance, it has a considerable regulatory impact on the production and consumption of certain categories of goods. Based on information systems in the article analyses and monitors the indicators of the excise tax payments on goods produced in Ukraine on the example of a particular enterprise in the brewing industry. By means of the initial data analysis of autocorrelation functions of volumes’ indicators of the accrued excise taxes on beer the expediency of modelling realization of such indicator dynamics on the basis of ARIMA model is proved. The analytical and statistical approaches to the formation of models for the implementation of forecast for the calculation of excise tax on beer of brewing industry enterprises are improved. The proposed approach is based on the values of autocorrelation of balances and partial autocorrelation, as well as methods of analysis of time series with gaps, which allows to use it in the economic activity of enterprises to make forecasts for the calculation and payment of the excise tax. This will produce financial effects for the brewing industry in terms of cost optimization and minimization of the excise tax risks.

کلیدواژه ها:

information systems ، Fiscal Efficiency ، Tax Administration ، Excise Tax ، Functions of the Excise Tax ، Modeling Methods ، Brewing Industry

نویسندگان

Kovalenko

Department of Financial Markets and Technologies, State Tax University, Irpin, Ukraine.

Tkachyk

Department of Taxes and Fiscal Policy, West Ukrainian National University, Ternopil, Ukraine.

Dmytriv

Department of Finance n.a. S.I. Yuriy, West Ukraine National University, Ternopil, Ukraine.

Dubovyk

Department of Finance, Odessa National Economic University, Odessa, Ukraine.

Shevchuk

Department of Regional Studies and Tourism, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine.

Myskin

Department of accounting technologies and business analytics, State Tax University, Irpin, Ukraine, Irpin, Ukraine.

مراجع و منابع این مقاله:

لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :
  • Babenko, V., Lomovskykh, L., Oriekhova, A., Korchynska, L., Krutko, M., ...
  • Blahun, I.S., Blahun, I.I., Blahun, S.I. (۲۰۲۰). Assessing the stability ...
  • Chiu, Y.H., Huang, K.Y., Lin, T.Y., Chang, T.H. (۲۰۲۱). Government ...
  • Cnossen, S. (۲۰۰۵). Theory and Practice of Excise Taxation. Smoking, ...
  • Gontareva, I., Babenko, V., Shmatko, N., Litvinov, O., Hanna, O. ...
  • Hollander, A. (۲۰۰۹). Accounting, Information Technology, and Business Solutions. McGrawHill/Irwin, ...
  • Ivashchuk, O.T., Dziubanovska, N.V. (۲۰۱۷). Econometrics: Methodical recommendations for solving ...
  • Ivashchenko, A., Kovalenko, Yu., Hubanov, O., Hubanova, T., Lutsenko, I. ...
  • Introduction of Information Technologies as the Newest Concept of Optimization of Civil Proceedings [مقاله ژورنالی]
  • Kovalenko, Yu. (۲۰۱۳). Standards within the Code of Good Practice ...
  • Kovalenko, Yu., Boreіko, N., Skoromtsova, T., Panura, Yu. & Boreiko, O. ...
  • Krysovatyi, A.I., Valihura, V.A., Hutsul, I.A., Tkachyk, F.P., Dmytriv, V.I. ...
  • Lasiński-Sulecki, K. (۲۰۱۷). Akcyza w prawie Unii Europejskiej ۲۰۱۴. Warszawa: ...
  • Levell, P., O’connell, M., Smith, K. (۲۰۱۶). Excise Taxes. The ...
  • Luchko, M.R. (۲۰۲۰). Analysis and modelling of value added tax ...
  • Mankiw, N., Weinzierl, M., YAGAN, D. (۲۰۰۹). Optimal taxation in ...
  • Matveychuk, L.O. (۲۰۱۶). Information technologies and systems in state tax ...
  • Business Restructuring as a Method of Strengtening Company’s Financial Position [مقاله ژورنالی]
  • Petty, W.A. (۱۶۶۲). Treatise of Taxes & Contributions. London, for ...
  • Pigou, A.C. (۱۹۲۰).The Economics of Welfare, Macmillan, London, ۹۷۶ ...
  • Piketty, T., SAEZ, E., Stantcheva, S. (۲۰۱۴). Optimal taxation of ...
  • Radchenko, O.P., Kazak, D.S. (۲۰۱۸) The applying of the correlation-regression ...
  • Roik M.V., Prysiazhniuk, O.I., Denysiuk, V.O. (۲۰۱۷) Review of software ...
  • Rosenberg, J. (۲۰۱۵) The distributional burden of federal excise taxes. ...
  • Sainskyi, D.A. (۲۰۱۶) Analysis of the impact of legislative changes ...
  • Salman, R.T., Sanni, P., Olaniyi, T.A., Yahaya, K.A. (۲۰۲۲). Governance ...
  • Shevchuk, O., Martynenko, V. (۲۰۲۰). An integrated approach to assessing ...
  • Slavinskaite, N., Lapinskiene, G., Hlawiczka, R., & Vasa, L. (۲۰۲۲). ...
  • Sygut, E. (۲۰۱۸). Tax exemptions in excise duty in the ...
  • Tegetaeva, O.R. (۲۰۱۲). The role of excise tax in the ...
  • Tkachyk, F., Hutsul, I., Zinkevych, A. (۲۰۱۸). Features of administration ...
  • Turianskyi, Yu.I. (۲۰۱۴). The role of specific excise duties in ...
  • Voloshchuk, R. (۲۰۲۰). Excise tax: nature and significant characteristics. Infrastruktura ...
  • Vyhivska, I.M. (۲۰۱۵). The problem issues of accounting and control ...
  • Zayats, V. (۲۰۰۹). Role of information technologies in formation of ...
    • نمایش کامل مراجع