scholarly journals THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM

2021 ◽  
pp. 103-111
Author(s):  
M. V. Karp ◽  
A. V. Zakharova ◽  
L. S. Samodelko
Keyword(s):  
Industry 4.0 ◽  
Data Exchange ◽  
Constant Attention ◽  
Tax System ◽  
Industrial Transformation ◽  
Economic Problems ◽  
Tax Legislation ◽  
Current Trends ◽  
Ecological Functionality ◽  
The Russian Federation

The tax system of any state is designed to ensure and regulate economic processes in order to support development and solve socio-ecological and economic problems. The tools of the tax legislation of the Russian Federation, being primarily a mechanism for generating state revenues, have an impact on the development of organizations, industries, industries by creating demand for goods, works, and services, regulating prices and inflationary processes, as well as maintaining social justice in society. However, the revision of the current tax tools with the analysis of current trends is quite rare, while the change of economic development paradigms requires constant attention and timely adjustment. The article considers the specified problems and selects ways to express the socio-ecological functional of taxes in the context of industrial transformation. Based on the analysis of the current legislation, the authors highlight tax instruments that have an impact on economic entities in the context of the development of automation and data exchange, evaluate their effectiveness. The results of the study can be used to adapt the tax policy of the state in the context of the “Industry 4.0” paradigm.

ORGANIZATION OF THE ACTIVITIES OF THE TAX CONTROL BODIES ON IDENTIFICATION AND PREVENTION OF EVASION FROM THE PAYMENT OF TAXES (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA – ALANIA)

2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Economic Security ◽  
Tax System ◽  
Economic Problems ◽  
Highly Efficient ◽  
Strong State ◽  
The Russian Federation ◽  
The Republic ◽  
North Ossetia

The article is devoted to the study of the features of the organization of control over tax evasion (on the example of the Republic of North Ossetia-Alania). The main dangers for the tax system of the Russian Federation are identified. It is concluded that the efficiency of the state's tax system is one of the main indicators of its economic security. A highly efficient tax system with a well-established mechanism of tax control is a mandatory component in the formation of a strong state characterized by sovereignty, independence, the ability to defend itself and the means to solve socio-economic problems.

scholarly journals Turkey’s Industry 4.0 Adventure: Dream or Realization

2020 ◽  
Author(s):  
Vahap Tecim ◽  
Cigdem Tarhan
Keyword(s):  
Social Sciences ◽  
Information Systems ◽  
Industry 4.0 ◽  
Data Exchange ◽  
Management Information Systems ◽  
The Internet ◽  
Management Information ◽  
Industrial Transformation ◽  
Automation Systems ◽  
Technological Developments

Today’s technology minimizes human errors and enables the implementation of applications that will enable electronic devices to work flawlessly as much as possible. Both socially and technically, in each sector with all levels, the manager must make decisions based on his/her responsibility and interest. In these environments, making the right decision, unprotected or minimal damage to the risks, depends on the personal ability of the decision-maker as well as the information that comes with it. The concept of Industry 4.0, which has emerged in parallel with technological developments, includes the transformation of production and service activities into modern automation systems in social areas and the use of new methods in data exchange. In this context, the internet of the objects, the internet of services and cyber-physical systems constitute the basic structures of the new formation. In this study, the use of these technologies in the areas where social sciences operate in the fields of which are the components of the technological developments that emerged as Industry 4.0 are discussed in the topics of Autonomous Robots, Big Data, Simulation, System Integration, Cyber Security, Cloud Computing, 3D Printers, Enhanced and Virtual Reality. Planning, analysis, design, coding and implementation stages of many technologies produced and implemented by Management Information Systems for social sciences with the reason of the emergence of Industry 4.0, innovation, flexibility and efficiency approach will be explained in this study. Additionally, this paper examines the effect of the industrial transformation in Turkey. Keywords: Industry 4.0, internet of things, management information systems, information technologies

scholarly journals Taxes and taxation. Tax system of the Russian Federation

2017 ◽  
Author(s):  
Валентина Водопьянова ◽  
Valentina Vodop'yanova ◽  
Ольга Ворожбит ◽  
Ol'ga Vorozhbit
Keyword(s):  
Russian Federation ◽  
Training Manual ◽  
Tax System ◽  
Tax Legislation ◽  
Detailed Classification ◽  
History Of ◽  
The Russian Federation ◽  
History Of Formation ◽  
Modern Condition

The training manual contains theoretical material on taxation of commercial enterprises and individuals. Reveals basic concepts of taxation, presents a detailed classification of taxes and levies in the Russian Federation, considers the history of formation and modern condition of the Russian tax system. The manual reflects the current regulatory framework under Russian tax legislation. Methodical apparatus of the textbook contains questions, tasks and cases that contribute to the consolidation of the material, focuses on the practical application of the knowledge. For students studying in the areas of "Economics", "Management", "commodity science", "Economics and management of the national economy".

scholarly journals Compliance with Tax Laws in the Russian Federation: Trust or Control

TEM Journal ◽  
2021 ◽  
pp. 310-317
Author(s):  
Murat Aliev ◽  
Ekaterina Milovanova ◽  
Irina Moiseenko ◽  
Vladimir Molodykh
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Subjective Perception ◽  
Public Authorities ◽  
Tax System ◽  
Tax Legislation ◽  
Tax Laws ◽  
The Russian Federation ◽  
Simulation Results ◽  
Medium Businesses

Tax evasion processes have been analyzed using the “slippery slope” concept, which has made it possible to assess the influence of socio-psychological and “rational” factors on the behavior of taxpayers in the context of voluntary and involuntary compliance with the tax laws. The representatives of small and medium businesses acted as the respondents, who evaluated their behavior in the framework of procedural, distributive, and punitive justice. The simulation results have shown that compliance with tax legislation, regardless of its voluntary or involuntary nature, depends on the level of trust in public authorities and the subjective perception of justice of the current tax system.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM

2018 ◽  
Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Анастасия Борзых ◽  
Anastasia Borzykh ◽  
Александр Трандофилов ◽  
...  
Keyword(s):  
Russian Federation ◽  
The State ◽  
Functional Characteristics ◽  
Tax System ◽  
The Russian Federation

The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.

Tax Law

2019 ◽  
Author(s):  
Ol'ga Kolesnichenko
Keyword(s):  
Information Systems ◽  
Tax Law ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Theoretical Approaches ◽  
Current Trends ◽  
General Part

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia

Industry 4.0 initiatives in EU countries: experience for Ukraine

2020 ◽  
pp. 65-70
Author(s):  
Nataliya Ryvak ◽  
Anna Kernytska
Keyword(s):  
Industry 4.0 ◽  
Business Models ◽  
Industrial Revolution ◽  
Successful Implementation ◽  
Industrial Complex ◽  
Interconnected System ◽  
Industrial Transformation ◽  
Eu Countries ◽  
European Experience ◽  
High Level

In this paper, digital technologies development was analyzed as the basis for the so-called “fourth industrial revolution” with the potential for the qualitative transformation of the Ukrainian economy based on EU countries’ experience. Industry 4.0 is a new control chain over the entire chain of creating value throughout the product lifecycle. When developing an economic policy, it is important to pay attention to Industry 4.0. It increases productivity, produces new, better, and individualized products, and implements new business models based on “undermining” innovations. A comparative analysis of national initiatives I4.0 with their characteristics according to the main dimensions, including funding, focus, direction, was conducted. Particular attention was paid to considering deterrents to the successful implementation and enforcement of the I4.0 initiative in European countries. The factors of successful implementation of I4.0 initiatives in the EU countries were analyzed. Drawing on the analysis of the European experience of digital transformations in industry and national economies in general, the necessity of critical focus of such transformations in Ukraine was highlighted, and the need for state support of industrial transformation was substantiated. The emphasis was placed on the cooperation development between stakeholders within the implementation of Industry 4.0 – it is necessary to create national and regional 4.0 platforms, following the example of EU countries, which would bring together government institutions, businesses, and academics. The successful positioning of the Ukrainian modern industrial complex on the world markets depends on the high level of the interconnected system providing factors that characterize its development process. Considering the influence of a list of inhibiting factors on implementing the country’s industry accelerated development, a set of measures needed to transform Ukraine’s industry based on European experience was substantiated.

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