Digital innovations in taxation: bibliometric analysis

2021 ◽  
Vol 5 (3) ◽  
pp. 66-77
Author(s):  
Nataliia Lagodiienko ◽  
Inna Yakushko
Keyword(s):  
Information Technologies ◽  
Scientific Development ◽  
Enterprise Management ◽  
Research Papers ◽  
Economic Relations ◽  
Current Trends ◽  
Scientific Papers ◽  
Tax Systems ◽  
Business Entities ◽  
New Research

Active development of digitalization processes worldwide is changing the usual mode of the operation of all areas of human activity. These processes have a special impact on the development of economic systems. The introduction of new information technologies in economic relations today is the norm and objectively necessary to ensure the competitiveness of national economies. Up to date, the outlined technologies play an essential role in reforming tax systems, which determines the relevance of this sphere of research considering the potential of digitalization and its application in this area. The purpose of the article is to conduct a bibliographic analysis of the state of research papers in the digitalization of tax systems and establish current trends in the scientific development of this system. The systematization of scientific sources and approaches to solving the taxation digitalization problem showed the lack of scientific papers in this area. Accordingly, the urgency of solving this situation is to conduct new research in this area to deepen the understanding of current trends in introducing new innovative technologies from the theoretical, methodological, and practical points of view. The methodical toolkit of the study was the methods of bibliographic and comparative analysis. As the information base to conduct research, the Scopus database was used. The empirical study was conducted using a bibliometric approach known as «the common words analysis» using the VOSviewer software. The analysis of the relevance of the study of taxes and digitalization as a separate scientific category was conducted. It was determined that for the last five years, there had been a significant growth of scientific research in digitalization as an objective process of reality, the analysis of which is studied within various sciences. The categorial relationship between keywords found in scientific papers, where the words «taxes» and «digitalization» are met, is analysed within the article. It made it possible to identify the following areas of research, within which the issues of digitalization of the tax system were studied individually: works related to the study of peculiarities of the international trade development, taxation in online trade; research papers, within which the taxation issues of business entities that do not have a physical location in the countries where they operate are studied; articles, which study the issues of enterprise management, the development of enterprise management in the digital age; papers, which analyse `the issues of reforming tax systems, the introduction of innovations to improve their functioning.

BANKRUPTCY PREVENTION STRATEGY AND ITS PLACE IN THE SYSTEM OF STRATEGIC ENTERPRISE MANAGEMENT

2020 ◽  
Vol 10 (9) ◽  
pp. 2013-2025
Author(s):  
E.A. Leonenko ◽  
◽  
S.V. Kunev ◽  
A.A. Bushova ◽  
◽  
...  
Keyword(s):  
Early Stage ◽  
State Regulation ◽  
Prevention Strategy ◽  
Enterprise Management ◽  
Prevention Measures ◽  
Economic Relations ◽  
Financial Condition ◽  
Stage Of Development ◽  
Business Entities

In the modern market economy, an assessment of the enterprise's financial condition is of great importance for the effective adaptation of the company to a turbulent market environment. This is due to the fact that organizations acquire independence and are fully responsible for the results of their activities to shareholders, suppliers, employees, creditors and banks. At the same time, in the phase of crisis phenomena in the economy, survival in a competitive environment is of particular importance for many enterprises, and therefore the issues of diagnosing the risk of bankruptcy of business entities are more relevant than ever. When identifying signs of bankruptcy, companies' management focuses on the development and implementation of such measures that would avoid it and build the enterprise to a new stage of development. In this regard, one of the most important components of bankruptcy prevention measures is the development of a bankruptcy prevention strategy (anti-crisis management strategy). To overcome the insolvency of ineffectively operating economic entities, at an early stage, the problem of developing an organizational and economic mechanism and measures that will strengthen the position of an enterprise in the market and help to postpone possible bankruptcy becomes dominant. The inclusion of bankruptcy in the mechanism of state regulation, which followed the formation of new economic relations in the Russian Federation, objectively required a rethinking of the previously accumulated theoretical and methodological developments and practical solutions. A bankruptcy prevention strategy is a set of prescribed measures for the long term to get an enterprise out of a crisis situation and prevent bankruptcy. It is such a development as a strategy for preventing bankruptcy that is an algorithm for all personnel of an enterprise to act during a crisis (bankruptcy).

scholarly journals Globalization processes in the sphere of socioeconomic and environmental relations

2021 ◽  
Vol 244 ◽  
pp. 10036
Author(s):  
Liudmyla Orochovska ◽  
Uliana Koshetar
Keyword(s):  
Information And Communication Technologies ◽  
Information Technologies ◽  
World Politics ◽  
Network Society ◽  
Economic Relations ◽  
Goods And Services ◽  
Human Habitat ◽  
Business Entities ◽  
Environmental Relations ◽  
The Impact

The article examines the impact of the fourth information revolution on society, the formation of a certain social and economic system as a result of the influence of the latest information and communication technologies and changes in the human habitat. Globalization processes in the economy have become possible due to information technologies. The latter ensures the movement of capital to any continent, leveling state borders, sovereignty, the national identity of peoples. Business entities, due to the emergence of electronic media, have become able to introduce new forms and methods of economic activity that contribute to the optimization of sales of goods and services and the efficiency of production organization processes. Due to the transformation processes in the field of social and economic relations of the network society, the ability to respond quickly to changes in the world politics stances and markets of basic economic resources has been updated. As a result, the network society represents economy virtualization, the introduction of e-business, global online commerce. The change in the conditions and nature of management and labor was influenced by Internet media, which gives grounds to characterize the network society as a society of services.

Bidirectional Encoding Contextual Approach for Identification of Relevant Document in Corpus

2021 ◽  
pp. 2150014
Author(s):  
K. M. Shiva Prasad ◽  
T. Hanumantha Reddy
Keyword(s):  
Information Technologies ◽  
Strong Association ◽  
Contextual Approach ◽  
Human Consciousness ◽  
Research Papers ◽  
Research Fields ◽  
Different Types ◽  
Experimental Findings ◽  
New Research

With the increasing advance of computer and information technologies, numerous documents have been published online as well as offline, and as new research fields have been continuingly created, users have a lot of trouble in finding their interesting documents. These documents can be in the form of blogs, research papers, and thesis. There is a heterogeneous set of documents which has information linked with each other. Traditional search is about taking an input of the query text from the user and checking if the subsequence is a part of any sentence in the set of documents and showing the set to the user. In this paper, we have proposed a Bidiection Encoding Contextual algorithm that can be applied to different types of documents and do a semantic search across the corpus. The algorithm used to understand the meaning of the word, their relative relationship between other words and provide the user with the documents that not just has the textual reference but also contain the relative meaning of the query. On the COVID-19 dataset, test been performed on the reliability of the interpretation through the function of linguistic similarities. The experimental findings demonstrate the strong association between the conceptual term interpretation of human consciousness in the role of measuring the similarity. Experiments show that the Bidirectional Encoding Contextual model has the best accuracy of 85.6% when compared with other traditional models like RNN, CNN and LSTM models.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

scholarly journals A Study on the Performance of Unconstrained Very Low Resolution Face Recognition: Analyzing Current Trends and New Research Directions

IEEE Access ◽  
2021 ◽  
pp. 1-1
Author(s):  
Luis S. Luevano ◽  
Leonardo Chang ◽  
Heydi Mendez-Vazquez ◽  
Yoanna Martinez-Diaz ◽  
Miguel Gonzalez-Mendoza
Keyword(s):  
Face Recognition ◽  
Low Resolution ◽  
Research Directions ◽  
Current Trends ◽  
New Research

scholarly journals Introduction: The emotional turn in journalism

Journalism ◽  
2021 ◽  
pp. 146488492098570
Author(s):  
Karin Wahl-Jorgensen ◽  
Mervi Pantti
Keyword(s):  
Digital Media ◽  
Information Technologies ◽  
Major Change ◽  
Digital Information ◽  
Special Issue ◽  
Journalism Studies ◽  
Diverse Field ◽  
Emotional Aspects ◽  
Developing Area ◽  
New Research

In journalism studies, an interest in emotions has gathered momentum during the last decade, leading to an increasingly diverse investigation of the affective and emotional aspects of production, text and audience engagement with journalism which we describe as an “emotional turn.” The attention to emotion in journalism studies is a relatively recent development, sustained by the concurrent rise of digital information technologies that have accentuated the emotional and affective everyday use of media, as well as the increasing mobilization, exploitation and capitalization of emotions in digital media. This special issue both builds upon research on emotion in journalism studies and aims to extend it by examining new theoretical and methodological tools, and areas of empirical analysis, to engage with emotion or affect across the contexts of journalistic production, content and consumption. In proclaiming ‘an emotional turn’ in journalism studies, the intention of this special issue is not to suggest a paradigm shift or a major change in the prevailing research agenda in the field. Rather, against the backdrop of the increasingly diverse field of journalism studies, it is to point out that the relationship between journalism and emotion represents a rapidly developing area of inquiry, which opens up for new research agendas.

Prospects for the development of normmaking using information technologies

2020 ◽  
Vol 70 (2) ◽  
pp. 115-119
Author(s):  
A.B. Sadvakasov ◽  
Keyword(s):  
Public Administration ◽  
State Policy ◽  
Information Technologies ◽  
New Technologies ◽  
Economic Relations ◽  
Legal Norms ◽  
New Information ◽  
Rule Making ◽  
Consistent Approach

A consistent approach to improving the quality of draft of normative legal acts contributes to the development of socio-economic relations in the country, reducing bureaucratic procedures and generally improves public administration. The quality of rule-making and its effectiveness largely determine the implementtion of a particular state policy task. Kazakhstan has created all conditions for the development of legislation and its improvement. Moreover, measures are being taken to introduce new information technologies to adjust existing legal norms. The article describes the existing system of state rulemaking, as well as the prospects for using new technologies.

The Prosecutor in Arbitration: A Historical Perspective

2021 ◽  
Author(s):  
E.V. Kolesnikov ◽  
Keyword(s):  
Economic Activity ◽  
Present Stage ◽  
Society Business ◽  
Economic Relations ◽  
Legal Norms ◽  
Stage Of Development ◽  
Legitimate Interests ◽  
The Subject ◽  
Business Entities ◽  
Degree Of Participation

The subject of the study is a retrospective of the legal norms formation. Under these norms the prosecutor will be able to govern the issues of ensuring the legitimate interests of the state, society, business entities and the rights of citizens in resolving disputes in the field of economic activity. Chronological framework of research includes the period from the establishment of prosecutor's office in 1722 up to the collapse of USSR in 1991. The relevant legislation is analyzed. The author examines the scope of prosecutor powers in this sphere at different stages of formation and development of prosecution, and reveals the problems of determining the prosecutor's office place in the system of existing at that time bodies of state power. It is concluded that the prosecution authorities, since their creation in Russia and up to the present stage of development, taking a greater or lesser degree of participation in the resolution of disputes in the sphere of economic activity, played a significant role in the protection of exclusively state interests. The interests of society, business entities and citizens in the sphere of economic activity if there is a dispute were considered only through the prism of such interests. The hierarchy of interests of participants of economic activity in dispute resolution was unbalanced and built without taking into account the interests of all participants of economic relations.

THE IMPACT OF INFORMATION TECHNOLOGIES ON THE REGIONS’ ECONOMIC SECURITY

2017 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Organizational Structures ◽  
Economic Security ◽  
Deep Penetration ◽  
Short Term ◽  
Economic Space ◽  
Business Entities ◽  
Short Term Forecasting ◽  
The Impact

The article highlights the impact of information technology on the economic security of regions and threats to economic security of the region that arise from the use of information technology. The system of economic security of the region in the context of development and application of information technologies is considered, which should include the following elements: diagnostics and identification of the existing state of economic security of the region; identification of threats to the economic security of the region from the use of information technology by business entities and from trends and problems in the development of the IT sector in the region; assessment of identified threats; development of effective mechanisms for their prevention; ensuring the increase of the level of economic security of the region with observance of the balance of national, regional and local interests; monitoring the level of economic security of the region. The main tasks of monitoring the economic security of the region in the context of development for the use of information technology are analyzed: monitoring the state of development of the IT sphere of the region and the level of ICT use in the activities of enterprises; timely detection of changes occurring in the IT sphere of the region and in the activities of economic entities of the region in the process of using information technology, and the reasons that caused them; prevention of negative trends leading to the formation and development of tensions in the IT sphere and socio-economic space of the region to prevent threats to its economic security; implementation of short-term forecasting of trends in the most important processes in the IT sphere of the region and in the functioning of economic entities from other sectors of the economy, due to the widespread use of IT in commercial, management and production activities; assessment of the effectiveness of methods, organizational structures and processes of managing the economic security of the region in terms of information development of society and the deep penetration of IT in various areas of management and economic activity at the regional level. The principles of monitoring the economic security of the region in the context of development and application of information technologies are revealed. The requirements to be met by the mechanism of economic security of the region, related to the intensification of informatization processes and the development of the IT sphere, are described. The functions that should be performed by the mechanism of economic security of the region (MESR) related to the intensification of informatization processes and the development of the IT sphere are substantiated. The main groups of computer crimes with the use of information computer technologies are identified, which have an extremely sharp impact on the economic condition of both a particular enterprise and the region as a whole.

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