Subjects and effectiveness of tax control

2019 ◽  
pp. 98-105
Author(s):  
Ihor Alieksieiev ◽  
Stepan Paranchuk ◽  
Oksana Chervinska
Keyword(s):  
Cash Flow ◽  
Mathematical Description ◽  
Western Region ◽  
Financial Flows ◽  
Additional Payments ◽  
Tax Legislation ◽  
State And Local ◽  
Tax Payments ◽  
Control Work

The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding budget revenues is substantiated. The interaction of control bodies (tax authorities) and taxpayers as subjects of the tax process is generalized. The functions of the controlling bodies (State Fiscal and Customs Service of Ukraine) to ensure the filling of the revenue part of the state and local budgets are considered. The components of monitoring the administration of taxes, fees, payments are investigated. The analysis of tax and non-tax receipts of income (payments) to ensure the formation of state and local budgets is conducted. The data of the main indicators of control work in the oblasts of the western region of Ukraine for 2014-2018 are presented. Important are additional payments to the Consolidated Budget of Ukraine, which are the result of elimination of violations of the tax legislation of Ukraine (underpayment of taxes and other payments, penalties). The study shows the uneven income of this financial (cash) flow. The share of cash accruals in tax revenues of the Consolidated Budget of Ukraine also shows some fluctuations of the tax flows. The article proves that in the Western regions of Ukraine, the number of documentary checks in 2018 decreased by almost 50% compared to 2014, and the amount of additional accrued monetary liabilities in 2018 increased by one third (33.8%). A similar situation is peculiar to Ukrainian economy. This can be seen as an indication of the improvement in the quality of tax activity in these regions.

scholarly journals Tax budgeting as a tool of tax optimization

2020 ◽  
pp. 252-256
Author(s):  
A. T. Okanova ◽  
G. S. Kaipova
Keyword(s):  
Traditional Approach ◽  
Tax Planning ◽  
Additional Increase ◽  
Basic Principles ◽  
Tax Legislation ◽  
Key Points ◽  
Expert Assessments ◽  
Tax Payments ◽  
Main Components

The article examines the main works of Kazakhstani and foreign authors and reflects the basic principles of tax budgeting. The purpose of the article is to assess the need to apply tax budgeting in a rapidly changing tax environment, as well as a more detailed study of the process of phased budgeting. Attention is paid to improving the quality of generating information on taxes, since changes in tax legislation lead to an additional increase in the tax burden in the company. The author's ideas on the reclassification of the types of the traditional approach according to the time components are put forward, and also, based on the results of other sources, the method of expert assessments is distinguished, which is defined as an auxiliary approach by the authors. The main factors influencing the efficiency of tax planning are described and proposals are made for the use of a “flexible” tax budgeting system, due to the introduction of regular amendments to tax legislation. A model of the formation of a “flexible” budget is presented, which reflects the main components of tax revenues and expenses of the organization. The authors noted the key points that make it possible to optimize the procedure for identifying deviations, as well as to take into account unaccounted factors and errors by creating additional reserves for tax payments of previous periods. The above recommendations are generalized and the final results do not take into account the specifics of the organization. In this regard, it is necessary to take into account the peculiarities of the accounting policy of the taxpayer.

scholarly journals The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang

2020 ◽  
pp. 68-74
Author(s):  
Nurul Khafizah ◽  
◽  
Azwardi Azwardi ◽  
Lukluk Fuadah ◽  
◽  
...  
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Future Research ◽  
Audit Risk ◽  
Tax Legislation ◽  
Tax Audit ◽  
Tax Payments

Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.

scholarly journals INSTRUMENTS FOR MINIMIZING THE TAX BURDEN IN UKRAINE: COMPARATIVE ANALYSIS AND APPLICATION EFFECTS

2018 ◽  
pp. 122-130
Author(s):  
Inna Tiutiunyk ◽  
Iana Kobushko
Keyword(s):  
Tax Evasion ◽  
Tax Burden ◽  
Financial Flows ◽  
Tax Legislation ◽  
Current State ◽  
Internal Contradiction ◽  
Macroeconomic Effects ◽  
Business Entities ◽  
Tax Payments ◽  
Taxation System

Introduction. The level of the tax burden in Ukraine remains one of the highest in the world. It is a threat to the stable functioning of economic entities and the development of the business sector. The current state of development of tax legislation in Ukraine does not stimulate economic entities to legalize their activities and to legalization their financial flows. The complexity and internal contradiction of legislative acts, the peculiarities of the calculation and payment of taxes affect the decision-making of economic entities on tax evasion. In the context of the growing need to increase tax revenues to budgets of all levels without the use of additional tax pressure, identification of all possible schemes for minimizing tax payments and eliminating the conditions for their use are the most important tasks of the tax system. Purpose. The article aims to investigate modern instruments for minimizing tax burden by economic entities and determining the effects of their application. Results. According to the results of the study, the main causes of tax evasion, methods and mechanisms of using the instruments of minimizing the tax burden have been determined. The effects of their application have been investigated. The analysis of the most common schemes for avoiding taxation has been carried out. It is established that most of them are based on the imperfection of the existing simplified taxation system. The results of the study have showed that the use of instruments for minimizing tax burden leads to a reduction in fiscal flows, a deterioration of the economic environment, the emergence of negative macroeconomic effects. Among the negative macroeconomic effects, we can distinguish the following ones: the deformation of the balance of payments, withdrawal of capital from the country, the formation of additional pressure on the exchange rate, destructive impact on the formation of multi-sectoral priorities of customs and tax policy of the country, deepening of corruption schemes. The necessity of development and application of effective tools for counteraction to tax evasion for timely identification of the unlawful actions of business entities has been proven. It should be done with the aim to increase the level of financial security and to strengthen the competitiveness of Ukraine's economy.

scholarly journals ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES

2019 ◽  
pp. 139-149
Author(s):  
Serhii YUSHKO
Keyword(s):  
Dynamic Analysis ◽  
Decisive Role ◽  
State Budget ◽  
Tax Revenues ◽  
Tax Legislation ◽  
State And Local ◽  
Business Entities ◽  
Legislative Changes ◽  
Tax Payments

Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates the inconsistency of the norms of budget and tax legislation that took place before 2011 in the context of determining the composition of tax payments. It is explained the need for preliminary adjustment of the reporting indicators of the treasury before conducting a dynamic analysis of budget revenues. The decisive role of tax revenues in the formation of budget revenues is shown, the dynamics of their actual and real values is presented, the list of budget-forming taxes and fees of consolidated, state and local budgets is named. The role of local taxes and fees in generating revenue for local government budgets is determined. The nature and results of legislative changes in the composition of taxes and fees for the period 2010–2019 are explained. The proportions of differentiation of taxes and fees between budgets are determined and demonstrated, it is shown that the processes of decentralization of funds mainly occur at the level of local budgets, the share of tax revenues of the state budget in the country’s consolidated budget remains stably high. The change in the proportions of the distribution of tax revenues between budgets within the framework of the consolidated budget as a result of the begun practice of forming united territorial communities is demonstrated. Conclusions. A further increase in the importance of tax receipts in budgeting at all levels should be directed towards improving the economic conditions of business entities and their employees, multiplying their income and profits as a real source of funds for filling budgets, rather than being the result of formal changes budget and tax laws.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals TESTING BHANDARI Z-SCORE MODEL BANKRUPTCY PREDICTION USING CASH FLOW

2018 ◽  
Vol 2 (1) ◽  
pp. 121-128
Author(s):  
Barcha Handal Sakti ◽  
Ely Kartikaningdyah
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Predictor Variable ◽  
Bankruptcy Prediction ◽  
Z Score ◽  
Discriminating Power ◽  
Significant Difference ◽  
Operating Cash Flow ◽  
Score Model

This research aimed to know whether the predictor variables on Bhandari’s z-score model having discriminating power which in each of the group has significant difference. Sample which was being used to assist was the manufacture company that consisted of healthy company and the unhealthy company enrolled in Indonesia stock exchange in the period of 2012-2014. Sample collecting method used purposive sampling and cross section was the data used in this research. This research was conducted by using Multivariat Discriminant Analysis (MDA). The result of this study showed predictor variable that gave discriminating power which stood of quality of earning (EAQ), operating cash flow divided by current liabilities (OCFCL), operating cash flow margin (OCFM), and operating cash flow return on total assets (OCFA) in distinguishing the healthy and unhealthy company significantly.

scholarly journals Quality of service in the Heineken supply chain, México: an empirical investigation in the west of Mexico

2020 ◽  
pp. 1-8
Author(s):  
Omar Alejandro PÉREZ-CRUZ ◽  
José de Jesús AMEZCUA-VIVAS ◽  
Johann MEJÍAS-BRITO ◽  
Jesús Francisco TEJEDA-CASTREJÓN
Keyword(s):  
Supply Chain ◽  
Empirical Investigation ◽  
Quality Criteria ◽  
Relevant Information ◽  
Western Region ◽  
Quality Factors ◽  
Economic Sectors ◽  
Western Regional ◽  
The Relationship

The general objective of this work is to analyze the quality factors of the supply chain service in the western regional direction of the company Cervezas Cuauhtémoc Moctezuma - Heineken México. The analysis was framed in a model proposed by Gohain, Thambiah and Hong (2018) which measures six dimensions of service quality: the object, the process, the infrastructure, the interaction, the environment and social responsibility. A survey was applied as an instrument to collect the responses of active providers in the western region of Mexico. The results were estimated by using STATA 14 to evaluate the relationship between the proposed factors. The results highlight that the quality of the supply chain is influenced by the quality criteria of the product, the process and the interaction. In this way, this research contributes with relevant information that allows them to make quick and practical decisions to use those responsible for the company's supply chain, as well as other economic sectors.

A branch & cut/metaheuristic optimization of financial supply chain based on input-output network flows: investigating the iranian orthopedic footwear

2021 ◽  
pp. 1-19
Author(s):  
Peide Liu ◽  
Ayad Hendalianpour
Keyword(s):  
Mathematical Model ◽  
Supply Chain ◽  
Network Flows ◽  
Cash Flows ◽  
Financial Flows ◽  
Conflicting Objectives ◽  
Financial Flow ◽  
Corporate Profits ◽  
Payment Mechanisms

Financial flows are one of the three majors in a Supply Chain (SC). Ignoring financial flows, regardless of the quality of freight transport and information, could lead the organization to a state of bankruptcy, which is a situation directly resulting from a lack of control over financial inputs/outputs. This study proposes a multi-product mathematical model, which makes it possible to choose among suppliers, manufacturing sites, distribution centres, retailers, and transportation vehicles. The purpose of the model is to integrate physical and material dimensions to maximize net corporate profits through inbound and outbound financial flows; it involves payment mechanisms between the financial and physical flows through maximizing the cash flows of manufacturing sites and suppliers, as two conflicting objectives that must consider the reciprocal effects of their decisions. These objectives are calculated by subtracting costs from the revenue; this process, of course, will ultimately result in an optimization of the organization’s financial flow. To solve the proposed mathematical model, the study relies on two algorithms, namely Particle Swarm Optimization (PSO) and Imperialist Competition Algorithm (ICA). The sample under investigation is solved separately using the three algorithms, and results are then compared. The observations of the study reveal the better performance of PSO.

scholarly journals Wheat and flour quality relations in a commercial mill

2013 ◽  
Vol 19 (No. 5) ◽  
pp. 189-195 ◽  
Author(s):  
M. Hrušková ◽  
K. Hanzlíková ◽  
P. Varáček
Keyword(s):  
Protein Content ◽  
Quality Parameters ◽  
Ash Content ◽  
Activity Measurement ◽  
Western Region ◽  
Falling Number ◽  
Bread Making ◽  
Gluten Index

The bread-making quality of forty commercial winter wheat samples, grown in the western region of the CzechRepublic, and their flours (white flours with ash content of about 0.5%) prepared in a commercial mill was studied. Standard analytical methods (ash and protein content, wet gluten), amylolytic activity measurement (falling number), rheological investigation (alveograph, gluten index), sedimentation test and laboratory baking test were used for characterization of wheats and flours. In addition NIR method was used to calculate ash, wet gluten, sedimentation value and protein content. Statistically significant correlations were found practically between all tested quality parameters of wheat and corresponding flour samples. However, the strongest correlation (r = 0.69–0.70) significant at 0.01 level exists between specific bread volume and protein and wet gluten content, determined both by standard or by NIR methods. 

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