scholarly journals Digitalization of tax administration communication under the effect of global megatrends of the digital age

2021 ◽  
Vol 92 ◽  
pp. 02022
Author(s):  
Denisa Ihnatišinová

Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement of communication between tax subjects and tax administrations. Purpose of the article: The aim of the article is to evaluate the impact of global megatrends of the digital age, specifically the automation of processes on changes in the communication channels of tax administration. Methods: As a research method, it is used a mix of methods combining quantitative and qualitative analysis. Specifically, the analysis of the development and current state of digital communication strategies implemented within OECD countries, comparison of digital communication methods in Slovakia and the OECD and analysis of the use artificial intelligence as a new information technology in the tax administration communication environment. Findings & Value added: The main findings have allowed us to highlight the global trends in terms of automation as well as new practical directions of using digital interaction in real time. The recommendation for Slovakia is the transformation to new digital technologies in communication in the tax administration, it is investing in modern technologies, especially artificial intelligence, and at the same time challenging the development of digital skills of tax administration employees in this area.

Author(s):  
Elena Vasilievna Andrienko ◽  

The article examines the global trends in the development of education, analyzes some socio-cultural factors that determine the impact on the socialization of modern youth, taking into account the combination of new information technologies and traditional approaches to education in educational systems. Topical issues of upbringing and socialization are presented in the context of the theories of generations and the modern socio-culture of childhood, the concept of the “NEET” generation, as well as conceptual ideas of the deformational influence of information technology platforms on children and youth. The problems of deforming the development of children and youth under the influence of uncontrolled information and semantic diversity, common for many countries, are analyzed. The author presents the contradictions of youth socialization based on the analysis of the combination of traditional educational approaches and the inevitability of innovative educational solutions in different countries. A comparative analysis of the features of civil and patriotic education in the UK, USA, China and Russia is presented. A comparative description of the topical issues of modern childhood and youth in the context of a changing world is given. The article reveals the specifics of the influence of the world’s contradictory trends of globalization and deglobalization on the peculiarities of education and socialization of young people.


2020 ◽  
Vol 70 (2) ◽  
pp. 182-192
Author(s):  
Y.E. Akhmetbek ◽  

The article is devoted to the impact of new information technologies on society and the state in the context of digitalization. Presented are the global trends in the field of digitalization. The article also discusses how digital technologies affect the life of society and the state. The essence of digitalization is reflected, examples of modern digital technologies, their advantages are given. The stages of development of the modern e-government system and its current state are described. In addition, the article talks about the beginning of the era of disruptive technologies.


Author(s):  
Lesia S. Herasymiuk

The information, like human resources, capital, materials and technology, is one of the main resources used by the institution. Due to its increasing significance in today's society of informatization, more attention is paid to the methods of managing document processes based on documenting and documenting technologies, as well as the active use of computer technology and information technologies. Therefore, due to insufficient number of domestic works on the topic, the theory and practice of document management, in particular using the latest information technologies, is an actual and perspective direction of scientific research. The article deals with the concept of «documentation processes management».The urgency of the need of new information technologies implementation into the field of documentation support and their efficiency in administrative work has been highlighted. The objective of the study. To analyze the leading tendencies of introduction of the newest technologies in management of documentation processes in the conditions of information society. The tasks of the study are following: to disclose the content of the concept “document management”; to trace the impact of transition to electronic document management on the effectiveness of working with documents in institutions; to describe the main advantages of electronic document management systems for working with electronic documents. The results of the study confirmed that due to the continuous increase in the number of information the traditional methods of managing of documentation processes become ineffective. In terms of informatization of the society, the innovative information technologies are rapidly developing, which are rapidly being implemented into the field of documentation procedures.


2018 ◽  
Vol 9 (4) ◽  
pp. 715-730 ◽  
Author(s):  
Lyudmila Ganushchak-Efimenko ◽  
Valeriia Shcherbak ◽  
Оlena Nifatova

Research background: At present, it is critical to raise awareness on how global trends of doing business within the framework of sustainable development affect the success of each business unit, integration associations, and apparently contribute to a nation’s prosperity. Thus, a study aimed at measuring the effects of socially responsible strategic partnerships on building brand equity of integrated business structures (IBS) will provide deeper insights into assessing the effectiveness and relevance of disseminating CSR practices. Purpose of the article: The paper attempts to evaluate the degree of effect of socially responsible strategic partnerships on building strong brand equity of integrated business structures. Methods: The participants in the assessment have been selected from the Forbes TOP 200 largest companies in Ukraine (the ranking was based not only on sales, such metrics as companies’ financial performance, total assets and their current assessed value were also considered). The input data on the CSR indices were obtained from the Center for CSR Development Ukraine. The index of loyalty to a certain brand was calculated as an integral ratio of satisfaction and importance to customers (based on online survey results). To analyze the impact of the endogenous variable of CSR on IBS branding effectiveness (customer loyalty index and brand equity) and its cost effectiveness, correlation regression and factor analysis methods were applied. Findings & Value added: This study demonstrates the feasibility and economic justification of the impact of socially responsible strategic partnerships on brand equity development for integrated business structures. The research has significant implications for brand management of integrated business structures by providing empirical evidence that will improve understanding of the need to implement the concept of socially responsible branding that right today resonates with the moral society.


2021 ◽  
Vol 13 (2) ◽  
pp. 107-142
Author(s):  
Olivia Gillard

Abstract Objective: To investigate the impact of virtual learning experiences (VLEs) in school amongst disadvantaged 9 to 11-year-olds: specifically, do virtual experiences increase their knowledge, motivation and independence in learning about a topic, and does this increase their cultural capital. Methodology: Participants explored virtual experiences on countries around the world, with the number of facts learnt before and after recorded. Questionnaires were also completed to record views of virtual experiences. Findings: Findings suggest virtual experiences were successful in teaching participants new information, and increased their independence and motivation to engage with learning, and thus could be successful in increasing cultural capital. Significance difference testing revealed that disadvantaged pupils recorded fewer facts than non-disadvantaged pupils, and therefore virtual experiences were not sufficient to close this disadvantage gap. Value Added: The value of virtual experiences being woven into curriculums is discussed as a platform for teaching cultural knowledge. Recommendations: Virtual learning experiences should be considered a core resource for teachers when planning and should be embedded into the curriculum to enhance learning experiences for disadvantaged pupils. Further research should continue to explore the use of VLEs in Primary schools, and the impact of VLEs on cultural capital.


Author(s):  
Ela Akgün-Özbek ◽  
Ali Ekrem Özkul

With the phenomenal developments in information and communication technologies, higher education has been facing an unprecedented challenge that affects all the stakeholders. Faculty is no exception. The authors synthesize the demographic, economic, and pedagogical factors that lead to a paradigm shift in higher education and the global trends in digital technologies that impel digital transformation in higher education. They then provide a snapshot of how higher education institutions respond to this challenge and change, and the impact of these factors on the roles and competencies of faculty that need to be covered in faculty development initiatives in the digital age. Finally, examples of faculty development programs and initiatives that address the digital competencies of faculty are provided along with a summary of faculty development models for teaching and learning in the digital age.


2022 ◽  
pp. 1220-1237
Author(s):  
Angel Bartolomé Muñoz de Luna ◽  
Olga Kolotouchkina

The disruptive growth of new information technologies is transforming the dynamics of citizen communication and engagement in the urban context. In order to create new, smart, inclusive, and transparent urban environments, the city governments of London and Madrid have implemented a series of innovative digital applications and citizen communication channels. Through a case study approach, this research assesses the best practices in the field of digital communication and citizen engagement implemented by London and Madrid, with a particular focus on the profile, content, and functions of these new channels. The results of this research are intended to identify relevant new dynamics of interaction and value co-creation for cities and their residents.


Author(s):  
Susan Gasson

This case study examines the impact of online reservation systems and e-commerce on the travel industry. Two questions are examined: 1. How can competitive advantage be obtained from the exploitation of new information technologies—in particular, e-commerce technologies? 2. How has the role of travel agents changed because of the new information technologies being used to achieve competitive advantage in the air travel industry? Initial discussion concerns the impact of the American Airlines SABRE system, as this has often been touted as giving American Airlines first-mover advantage in the industry. The wider impact of remote-access, computerized reservation systems, or Global Distribution Systems, and e-commerce access to online reservations in the travel industry is analyzed, using Porter’s five-force model of industry competitive forces, to understand how the travel industry has shaped and has been shaped by information systems. The case study concludes with a comparison of the impact of information technologies between the U.S. and European travel industries. It concludes that technology alone does not affect the roles of industry players, but the development of winning technologies exploits structural factors in the environment. Constant evolution of strategic information systems is critical to producing competitive advantage, but opportunism also plays a strong role.


Equilibrium ◽  
2017 ◽  
Vol 12 (1) ◽  
pp. 101 ◽  
Author(s):  
Patrycja Chodnicka-Jaworska

Research background: The practical analysis suggests that credit ratings are especially significant for banks. The literature review suggests that in previous analysis researchers usually took into consideration financial factors of the banks’ credit ratings methodology. This article analyses the impact of macroeconomic factors on the banks’ credit ratings. Purpose of the article: The paper examines and analyses the impact of the macroeconomic risk factors on the credit ratings received by banks. In the article, the methodology of credit risk assessment proposed by Moody’s Investor Service and Standard and Poor’s Financial Service is presented. Two hypotheses are put herein. The first one is: Changes in countries’ credit ratings convey new information and influence on banks’ financial condition. The second hypothesis is: A highly-developed, stable economy with an advanced financial market has a positive influence on banks’ credit rating assessment. Methods: The study used banks’ and countries’ ratings assigned by Standard and Poor's and Moody's for the period from 1 January 2005 to 1 January 2016. To verify the hypotheses static panel data models have been applied. Findings and Value added: In credit rating agencies guidelines and previous research, the impact of countries’ credit ratings on those received by banks is not indicated. The impact of macroeconomic factors has not been verified. The analysis confirms that changes in countries’ credit ratings convey new information and influence the banks’ environment condition. But only for the assessment given by S and P the condition of banking sector is an important group of factors. For all verified types of credit ratings the risk of country is presented by countries’ credit rating, not by particular factors. These analyses suggest that during the risk estimation process prepared by banks, a country’s risk represented by its credit ratings should be taken into consideration more often than particular macroeconomic factors.


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