scholarly journals Digital Technologies in the Organization of Accounting and Control of Calculations for Tax Liabilities of Budgetary Institutions

2021 ◽  
Vol 39 (7) ◽  
Author(s):  
Svitlana Syrtseva ◽  
Svitlana Burlan ◽  
Natalia Katkova ◽  
Yuliia Cheban ◽  
Tetiana Pisochenko ◽  
...  
Keyword(s):  
Digital Technologies ◽  
Tax Administration ◽  
Administration System ◽  
Budgetary Institutions ◽  
Modern Information ◽  
And Control

The purpose of the study is to identify areas and form mechanisms for improving the organization of accounting and control of calculations for tax liabilities of budgetary institutions based on the introduction of digital technologies. The relevance of this study is due to the need to solve the problem of modernization of the tax administration system by implementation modern information and analytical resource of the tax service. The study proved that creation of a modern information and analytical resource of the tax service optimizes the system of accounting and control, which will lead to the introduction of more effective mechanisms for tax administration, de-shadowing of the economy and increasing control over cash circulation. Digitization of accounting and control of calculations of tax liabilities of budgetary institutions will help increase the level of tax culture, which will also significantly contribute to improving tax discipline.

Digital technologies and the violent surveillance of nonbinary gender

2021 ◽  
Author(s):  
Jama Shelton ◽  
Kel Kroehle ◽  
Emilie K. Clark ◽  
Kristie Seelman ◽  
SJ Dodd
Keyword(s):  
Digital Technology ◽  
Digital Technologies ◽  
Gender Based Violence ◽  
Predictive Policing ◽  
Root Cause ◽  
Gender Binary ◽  
Power And Control ◽  
Trans People ◽  
Gender Based ◽  
And Control

The enforcement of the gender binary is a root cause of gender-based violence (GBV) for trans people. Disrupting GBV requires that we ensure that ‘gender’ is not presumed synonymous with White cisgender womanhood. Transfeminists suggest that attaining gender equity requires confronting all forms of oppression that police people and their bodies, including White supremacy, colonialism and capitalism (Silva and Ornat, 2016; Simpkins, 2016). Part of this project, we argue, includes confronting the structures of GBV embedded within digital technologies that are increasingly part of our everyday lives. Informed by transfeminist theory (Koyama, 2003; Stryker and Bettcher, 2016; Simpkins, 2016; Weerawardhana, 2018), we interrogate the ways in which digital technologies naturalise and reinforce GBV against bodies marked as divergent. We examine the subtler ways that digital technology can fortify binary gender as a mechanism of power and control. We highlight how gendered forms of data violence cannot be disentangled from digital technologies that surveil, police or punish on the basis of race, nationhood and citizenship, particularly in relation to predictive policing practices. We conclude with recommendations to guide technological development to reduce the violence enacted upon trans people and those whose gender presentations transgress society’s normative criteria for what constitutes a compliant (read: appropriately gendered) citizen.<br /><br />Key messages<br /><ul><li>Violence against trans people is inherently gender-based.</li><br /><li>A root cause of gender-based violence against trans people is the strict reinforcement of the gender binary.</li><br /><li>Digital technology and predictive policing can fortify binary gender as a mechanism of power and control.</li><br /><li>Designers of digital technologies and the policymakers regulating surveillance capitalism must interrogate the ways in which their work upholds the gender binary and gender-based violence against trans people.</li></ul>

TAX ADMINISTRATION IN THE DIGITAL ECONOMY: PROSPECTS FOR DEVELOPMENT

2021 ◽  
Vol 14 (1) ◽  
pp. 152-158
Author(s):  
Olga Valentinovna MANDROSHCHENKO ◽  
◽  
Sergey Valentinovich BOGACHOV ◽  
Keyword(s):  
Artificial Intelligence ◽  
Digital Technologies ◽  
Digital Economy ◽  
Pharmaceutical Market ◽  
Information Space ◽  
Tax Administration ◽  
Rfid Tags ◽  
Qr Codes ◽  
Online Sales ◽  
Leading Position

In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing tax collection, bringing business out of the shadows through the introduction of a system for controlling VAT refunds (ASK VAT-2), online sales registers, marking goods with RFID tags (fur market) and QR codes (pharmaceutical market), electronic offices of taxpayers. However, the prospects for the introduction of digital technologies in the field of tax administration are associated with the construction of the architecture of a single information space through the use of blockchain technologies and artificial intelligence, which is reflected in this article.

scholarly journals ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)

2017 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Razif Razif ◽  
Rahmawati Rahmawati
Keyword(s):  
Analytical Method ◽  
Tax Administration ◽  
Administration System ◽  
Good Classification ◽  
Descriptive Qualitative

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.

scholarly journals Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization

2020 ◽  
Vol 7 (6) ◽  
pp. 64-74
Author(s):  
I. N. Bogataya ◽  
E. M. Evstaf’eva
Keyword(s):  
Balance Sheet ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Information Base ◽  
The Russian Federation ◽  
Methodological Approaches ◽  
Sound Management ◽  
And Control ◽  
Current Stage

The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.

scholarly journals Paslavska R.Yu. Tax Administration System in Ukraine: State, Problems and Prospects

2016 ◽  
Vol 26 (2) ◽  
pp. 217-224 ◽  
Author(s):  
M.I. Krupka ◽  
V.M. Kmit ◽  
R.Yu. Paslavska
Keyword(s):  
Tax Administration ◽  
Administration System

scholarly journals Payments to Accountable Persons in Budgetary Institutions: Accounting and Control Features

2019 ◽  
Vol 18 (1) ◽  
pp. 189-196
Author(s):  
S. Syrtseva ◽  
◽  
Y. Cheban ◽  
I. Braslavskaia ◽  
◽  
...  
Keyword(s):  
Budgetary Institutions ◽  
And Control

scholarly journals Tourist tax administration in the fiscal target system for hospitality businesses

2021 ◽  
Vol 10 (1) ◽  
pp. 1-11
Author(s):  
Liudmyla Bovsh ◽  
Alla Okhrimenko ◽  
Margarita Boiko ◽  
Sandeep Kumar Gupta
Keyword(s):  
Target System ◽  
Tax Administration ◽  
Fiscal Discipline ◽  
Administration System ◽  
Social Challenges ◽  
Lack Of Information ◽  
Tourist Flows ◽  
Budgetary Resource ◽  
Business Entities ◽  
Tourism Potential

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.

scholarly journals Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP

2019 ◽  
pp. 221
Author(s):  
Ni Luh Putu Yunika Antari ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quality Of Services ◽  
Tax Administration ◽  
Administration System ◽  
System Service ◽  
Analysis Technique ◽  
Reporting Service ◽  
Positive Effect

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations. Keywords: modern tax administration system, service quality, and taxpayer awareness  

Technology and In/equality, Questioning the Information Society

2019 ◽  
Vol 5 (1) ◽  
pp. 183-194
Author(s):  
Flis Henwood ◽  
Sally Wyatt
Keyword(s):  
New Media ◽  
Information Society ◽  
Social Inequalities ◽  
Digital Technologies ◽  
Gender Inequalities ◽  
Media Technology ◽  
Technological Developments ◽  
Discrimination And Oppression ◽  
And Control ◽  
Key Terms

Abstract At the beginning of the 21st century, we co-edited a book called Technology and In/equality, Questioning the information Society. In that book, we focused on access and control of media technology, education and skills with a particular focus on gender and global economic development. The editors and contributors were all committed to approaching teaching and research about digital technologies and society from an interdisciplinary perspective. In this article, we reflect on how the debates about digital inequalities have developed over the past 20 years, and on our current understanding of “technology” and “in/equality,” the key terms in the title of the book. In this article, we examine what has stayed the same and what has changed, through the lens of gender. We argue that while digital technologies have clearly changed, inequalities have persisted. Contrary to popular belief, access is still an issue for the global south, as well as for marginalised communities throughout the world. We also show how gender inequalities and hierarchies are reproduced in digital spaces, demonstrating that even where women have equal access, possibilities for discrimination and oppression remain. We conclude by arguing that there remain important tasks for scholars of technology and new media, namely to monitor the material and symbolic significance of new technological developments as they emerge and to examine the ways in which they may reflect and re-produce social inequalities.

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