TRANSFORMATION OF THE VALUE ADDED TAX ADMINISTRATION IN THE CONTEXT OF DIGITAL REALTY

2021 ◽  
Vol 1 (1) ◽  
pp. 86-93
Author(s):  
E. A. KIROVA ◽  
Keyword(s):  
System Approach ◽  
Information Technologies ◽  
Value Added ◽  
Automated Systems ◽  
Value Added Tax ◽  
The Real ◽  
Real Cost ◽  
Analysis And Synthesis ◽  
Modern Information

The article deals with the problems of transformation of the administration of value added tax (VAT)in the digital reality. The analysis of tax revenues to the budget is carried out and the role of this tax as a budget-forming one is shown. The article describes the schemes of VAT minimization with the use of "disputed" counterparties, increasing the real cost of products. The methods of the system approach, analysis and synthesis, as well as abstraction and generalization are used. Conclusions are drawn about the possibility of tax authorities by using modern information technologies and automated systems to effectively identify schemes for avoiding VAT taxation.

scholarly journals METHOD OF EVALUATION OF FUNCTIONAL SECURITY OF INFORMATION TECHNOLOGIES FOR CREATION OF WARRANTY AUTOMATED SYSTEMS

2020 ◽  
Vol 3 (7) ◽  
pp. 153-164 ◽  
Author(s):  
Hennadii Hulak
Keyword(s):  
Information Technologies ◽  
Linear Equations ◽  
Point Of View ◽  
Automated System ◽  
Special Role ◽  
Automated Systems ◽  
Systems Of Linear Equations ◽  
Method Of Evaluation

The components of ensuring the warranty of automated systems, which are subject to increased requirements in connection with their use in many sensitive areas of public activity, including national security and defense, critical industrial technologies, energy and communications, banking, environmental protection , technologies of legitimate distance learning, etc. Certain components can significantly affect the quality and reliability of information services in regulatory conditions. In particular, the special role of the functional security of the cryptographic subsystem in terms of supporting the performance of the automated system for its tasks and functions in general, as well as in terms of ensuring the confidentiality and integrity of information. The components of the cryptographic subsystem have been identified, the poor or incorrect operation of which negatively affects the security of these subsystems. The types of the most dangerous attacks on these subsystems are analyzed, their classification from the point of view of possibility of realization in modern scientific and technical conditions and depending on capacity of available computing means and technologies on the basis of which the most real and dangerous variant of realization of remote attacks on software implementation of cryptographic subsystem is defined. . Based on the analysis, a method for evaluating the quality of cryptographic transformations based on a modified algorithm for solving the problem of finding solutions of systems of linear equations with distorted right-hand parts using the so-called decoding based on "lists" of first-order "shortened" Reed-Muller codes is proved. the correctness of the proposed algorithm.

scholarly journals The role of modern information technologies in improving the quality of education

2019 ◽  
Vol 6 (1) ◽  
pp. 80-84
Author(s):  
G.S. Sansyzbaeva ◽  
K.T. Mukhamadi
Keyword(s):  
Information Society ◽  
Information Technologies ◽  
New Technologies ◽  
Learning Motivation ◽  
Quality Of Education ◽  
Modern Information

The article considers the role and importance of new technologies, including information technologies, in increasing students' interest in learning, motivation, expanding their knowledge and improving the quality of their education in the modern information society.

scholarly journals The role of value added tax in the economy of Serbia

Ekonomika ◽  
2017 ◽  
Vol 63 (2) ◽  
pp. 69-78 ◽  
Author(s):  
Branimir Kalas ◽  
Nada Milenkovic
Keyword(s):  
Value Added ◽  
Value Added Tax

scholarly journals Role of Value Added Tax in Total Tax Revenue: An Empirical Study of Nepal

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Ananta Raj Dahal
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Total Revenue ◽  
Value Added Tax ◽  
Government Organizations ◽  
The World ◽  
The Government

This paper examines the role of Value Added Tax (VAT) in total tax of Nepal. Tax is the main sources of government revenue. There are different kinds of tax systems used in the world. The concept of VAT had been introduced in 1919 A D from Germany as a new concept of indirect tax system of the world. VAT system have introduced from 1995 A D in Nepal. The specific objectives are to analyse the trend of VAT and to examine the correlation between VAT with total revenue and total tax revenue in Nepal. This study is based on secondary data, which are incorporated from the Ministry of Finance and other related government as well as non-government organizations. Both analytical and descriptive statistics are applied as methods in this study. At the process of data analysis some statistical tools like regression, correlation, etc. are used. The study shows that VAT has significant percentage in total revenue and total tax revenue in Nepal. There are more than 99 present variations due to VAT in total revenue, total tax revenue and indirect tax revenue. All these relationship are significant as r >6 PEr everywhere. Thus, VAT has significant contribution in government revenue of Nepal. But the system of VAT must be improved to increase its effectiveness through the government policy level and increase awareness tax payers about baling system of VAT.

scholarly journals IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism.

2018 ◽  
Vol 22 (3) ◽  
pp. 26-30 ◽  
Author(s):  
Adam Żabka ◽  
Beata Hoza
Keyword(s):  
Data Analysis ◽  
Legal System ◽  
Information Technologies ◽  
Value Added ◽  
Control Algorithms ◽  
Value Added Tax ◽  
Tax System ◽  
Payment Mechanism ◽  
Eu Member States ◽  
Widespread Phenomenon

Tax leakage is a challenge for fiscal organs in many countries which make use of the Value Added Tax (VAT) in their tax system. It is a widespread phenomenon also in Poland. In order to reduce the so called tax loopholes or gaps it is necessary to implement changes in the legal system which will allow to conduct data analysis through information technologies using control algorithms. When it comes to Poland, such analyses can be conducted thanks to the following tools: VAT Standard Audit File for Tax (SAF-T) – in Poland referred to as JPK_VAT file, STIR - the teleinformation system of KIR – the key entity of the Polish payment infrastructure, and the VAT split payment mechanism. The aim of the paper is to present the estimated value of the VAT loophole in Poland and other EU member states in the period 2015–2016, and to point to steps which aim at reducing the size of the gap through application of IT tools.

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