scholarly journals Simulation of Taxation of Enterprises

2018 ◽  
Vol 7 (4.3) ◽  
pp. 456
Author(s):  
Olga Ievsieieva ◽  
. .

In the article, a taxation methodology is proposed for enterprises of the agricultural sector of the economy which allows forecasting tax revenues. The model is based on the correlation and regression analysis. The author suggests using the paired comparison and prioritization methods for the scientific rationale of the choice of the model. The effectiveness of the company's fiscal policy is determined based on the value of the coefficient, which is calculated as the ratio of the actual amount of collected taxes to their amount obtained by calculation using the regression equation. The methodology can be used by the managers of the agricultural sector of the economy to compare the performance of the enterprises and the rationale for incentives. The utilization of the results of the analysis is reasonable for justification of investment projects with the objective of developing the agricultural sector of the regional economy.   

2021 ◽  
Vol 19 (8) ◽  
pp. 1457-1476
Author(s):  
Valentina L. ZAZIMKO ◽  
Nadezhda V. SEDYKH

Subject. This article analyzes the implementation of the government programme of the Krasnodar Krai, Development of Agriculture and Regulation of Markets for Agricultural Products, Raw Materials and Food. Objectives. The article aims to assess the measures of budget support for the agricultural sector of the Krasnodar Krai. Methods. For the study, we used a correlation and regression analysis of official statistics. Results. The article finds that the government programme of the Krasnodar Krai, Development of Agriculture and Regulation of Markets for Agricultural Products, Raw Materials and Food has a positive impact on the progress of production in the agriculture of the region, but it does not contribute to the growth of investment in the industry. Conclusions. It is necessary to move from targeted support for individual agricultural producers to the creation of a modern sectoral infrastructure.


Author(s):  
G.Z. Nizamova ◽  
◽  
M.M. Gaifullina ◽  

Purpose of the study: to identify the factors affecting the volume of production of motor gasoline. Research methods: analysis and synthesis, systematic approach, as well as methods of correlation and regression analysis. Results of the research: A methodological approach to the use of tools for correlation and regression analysis of the gasoline market is proposed, which includes the following stages: 1) formation of a data array; 2) carrying out correlation analysis, building a correlation matrix, selecting factors into the model using the Correlation tool in the Data Analysis package of MS Excel; 3) conducting a regression analysis, constructing a regression equation, substantiating the obtained dependence using the "Regression" tool in the "Data Analysis" MS Excel package, calculating the elasticity coefficients. It is proposed to use the volume of production of motor gasoline as effective in carrying out the correlation-regression analysis and constructing mathematical models. Among the dependent variables and factors affecting the volume of production of motor gasoline, it is proposed to use variables that characterize four groups of factors: resource (raw material) limitations (the volume of oil production and refining), production capabilities of the industry (through the depth of oil refining and the yield of light oil products that characterize production capacity and set of installations in the industry), price attractiveness of the market (prices of producers and consumers of motor gasoline, world oil prices), export attractiveness (volume and value of exports). Multivariate economic and statistical models of the dependence of the volume of production of motor gasoline on a number of factors have been developed. Based on the results of calculations, a strong correlation was revealed between the volume of production of motor gasoline and the values of primary oil refining, oil production, and export of motor gasoline. The predicted values are located as close as possible to the residual values, which indicates that the resulting regression equation has a high degree of accuracy. Research prospects: the research results can be used to identify significant factors in the development of the motor gasoline market in the Russian Federation.


2020 ◽  
Vol 152 ◽  
pp. 32-39
Author(s):  
Galina I. Smirnova ◽  
◽  
Maria E. Listopad ◽  

For the study, the time period of introducing economic sanctions against the Russian Federation was selected. In consideration are taken the data of Rosstat in terms of finding the values of indicators of our state’s economic security (2013–2017). A correlation and regression analysis of this system, consisting of 15 indicators, was carried out. An economic-mathematical model of the sanctions impact on the economic security of Russia was compiled. To solve this problem, the authors used a correlation-regression analysis, the regression equation was found and statistical significance of the constructed model was substantiated. The findings were recommended to specialists in the sphere of improving the state’s economic security.


Author(s):  
Olga Prishchenko ◽  
Nadezhda Cheremskaya ◽  
Tetyana Chernogor

The article discusses the construction of a mathematical model using the methods of correlation and regression analysis in determining the functional relationship between the quantities. When conducting an experiment, it is often necessary to establish the interdependence between two or more quantities in order to obtain an empirical formula. In some cases, this is a simple task, because these connections are almost obvious or known in advance. As a rule, to establish the relationship between different indicators, factors and characteristics is not a trivial task. There is a need to use some hypothesis in the form of functional dependence. In other words, it is necessary to replace this functional dependence with a fairly simple mathematical expression. Such a mathematical expression can be a linear equation or a polynomial. In order to use such experimental data to determine such a mathematical or functional relationship between variables, the methods of correlation and regression analysis are used. Correlation analysis provides an answer to the statistical hypothesis of the absence or presence of a relationship between variables with some predetermined confidence probability. Determination of the functional dependence between different values on their experimental values is carried out using regression analysis. It is based on the well-known method of least squares. Proposing one or another regression equation, the researcher determines both the very existence of the relationship between variables and its mathematical form. Regression analysis considers the relationship between the dependent quantity and non-dependent variables. This relationship is represented using a mathematical model, that is, an equation that connects the dependent and independent variables. Processing of experimental data using correlation and regression analysis allows us to build a statistical mathematical model in the form of a regression equation. Thus, the methods of correlation and regression analysis are closely related.


Author(s):  
A. T. Kunakbaeva ◽  
A. M. Stolyarov ◽  
M. V. Potapova

Free-cutting steel gains specific working properties thanks to the high content of sulfur and phosphorus. These elements, especially sulfur, have a rather high tendency to segregation. Therefore, segregation defects in free-cutting steel continuously cast billets can be significantly developed. The aim of the work was to study the influence of the chemical composition of freecutting steel and casting technological parameters on the quality of the macrostructure of continuously cast billets. A metallographic assessment of the internal structure of cast metal made of free-cutting steel and data processing by application of correlation and regression analysis were the research methods. The array of production data of 43 heats of free-cutting steel of grade A12 was studied. Steel casting on a five-strand radial type continuous casting machine was carried out by various methods of metal pouring from tundish into the molds. Metal of 19 heats was poured with an open stream, and 24 heats – by a closed stream through submerged nozzles with a vertical hole. High-quality billets had a cross-sectional size of 150×150 mm. The macrostructure of high-quality square billets made of free-cutting steel of A12 grade is characterized by the presence of central porosity, axial segregation and peripheral point contamination, the degree of development of which was in the range from 1.5 to 2.0 points, segregation cracks and strips – about 1.0 points. In the course of casting with an open stream, almost all of these defects are more developed comparing with the casting by a closed stream. As a result of correlation and regression analysis, linear dependences of the development degree of segregation cracks and strips both axial and angular on the sulfur content in steel and on the ratio of manganese content to sulfur content were established. The degree of these defects development increases with growing of sulfur content in steel of A12 grade. These defects had especially strong development when sulfur content in steel was of more than 0.10%. To improve the quality of cast metal, it is necessary to have the ratio of the manganese content to the sulfur content in the metal more than eight.


2017 ◽  
Vol 1 (1) ◽  
Author(s):  
La Ode Jabuddin ◽  
Ayub M Padangaran ◽  
Azhar Bafadal Bafadal

This study aims to: (1) Knowing the dynamics of fiscal policy and the performance of the agricultural sector, (2) Analyze the factors that influence fiscal policy and the performance                   of the agricultural sector, and (3) Analyzing the impact of fiscal policy on the performance of the agricultural sector. The data used in this study were pooled 2005-2013 data in the aggregate. Econometric model the impact of fiscal policy on the performance of the agricultural sector is built in the form of simultaneous equations, consisting of 7 equations with 25 total variables in the model, 7 endogenous variables, 12 exogenous variables, and 6 variables lag. The model is estimated by 2SLS method SYSLIN procedures and historical simulation with SIMNLIN procedure.The results showed that: (1) The development of fiscal policy in Southeast Sulawesi from year to year tends to increase, (2) The performance of the agricultural sector from the aspect of GDP has decreased, from the aspect of labor is still consistent, in terms of investment to grow positively, and assign roles which means to decrease the number of poor people, (3) factors affecting fiscal policy is local revenues, equalization funds, other revenues, as well as the lag fiscal policy, (4) the factors that affect the performance of the agricultural sector from the aspect GDP is labor, direct expenditure and GDP lag; from the aspect of labor is the total labor force, investment, land area, direct expenditure, as well as the lag of labor; from the aspect of investment is influenced by GDP per capita, land area, interest rates and investment lag; as well as from the aspect of poor people, are affected by population, investments, direct expenditure and poverty lag, (5). Fiscal policy impact on the agricultural sector GDP increase, a decrease in the number of poor, declining agricultural laborers, and a decrease in the amount of investment in the agricultural sector.Keywords: Fiscal policy, the performance of the agricultural sector, the simultaneous equations


2020 ◽  
Vol 26 (7) ◽  
pp. 1610-1630
Author(s):  
E.L. Prokop'eva

Subject. The article investigates and quantifies factors of insurance markets functioning in Russian regions, and reveals possibilities to manage them. Objectives. The purpose of the study is to substantiate regional factors that determine the specifics of regional insurance market development; to quantify them to increase the efficiency of regional insurance. Methods. The study draws on statistical methods, functional analysis, algorithm development, correlation and regression analysis. Results. I calculated coefficients of pair and multiple correlation with the indicators of insurance markets in the context of the subjects of the Russian Federation, and composed regression equations. Based on the analysis, I determined the algorithm for inverse effect of the insurance market on the economic, social, fiscal and environmental performance of the region, offered appropriate measures aimed at developing the economic potential of the region and its social sphere. Conclusions. The paper considers the case of the Republic of Khakassia, one of depressed subjects in the Siberian Federal District. The developed models can be used for other regions of Russia, given the geographical and economic features of development. The findings may help generate regional strategies for socio-economic development at the country level. The scientific contribution and the novelty of the work consist of systematizing and quantifying the factors affecting the insurance mechanisms of regional markets, and assessing the inverse effect of insurance mechanisms on integrated development of the region.


2018 ◽  
Author(s):  
C. Coy ◽  
A.V. Shuravilin ◽  
O.A. Zakharova

Приведены результаты исследований по изучению влияния промышленной технологии возделывания картофеля на развитие, урожайность и качество продукции. Выявлена положительная реакция растений на подкормку K2SO4 в период посадки. Корреляционно-регрессионный анализ урожайности и качества клубней выявил высокую степень достоверности результатов опыта. Содержание нитратов и тяжелых металлов в клубнях было ниже допустимых величин.The results of studies on the impact of industrial technology of potato cultivation on growth, yield and quality of products. There was a positive response of plants to fertilizer K2SO4 in the period of planting. Correlation and regression analysis of yield and quality of tubers revealed a high degree of reliability of the results of experience. The contents of nitrates and heavy metals in tubers was below the permissible values.


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