scholarly journals PERSONALIZED AND PROACTIVE ONLINE SERVICES AS A PLATFORM FOR CREATING A SYSTEM OF VOLUNTARY TAX COMPLIANCE

2021 ◽  
pp. 42-48
Author(s):  
Tatyana Vladimirovna Deeva
Keyword(s):  
Swot Analysis ◽  
Tax Compliance ◽  
Digital Transformation ◽  
Global Network ◽  
High Quality ◽  
Online Services ◽  
Administrative Services ◽  
Effective Work ◽  
Advantages And Disadvantages ◽  
Slow Development

Relevance. The article reveals the actual possibilities of introducing digital technologies in the field of tax regulation, the provision of administrative services to taxpayers. The author has carried out a SWOT analysis of electronic services of the tax service in the context of digital transformation, identified the opportunities and threats to the development of digital tax administration. In the context of universal digitalization, the study of the above issues is an urgent topic. Results. It has been established that digital transformation of taxation and tax procedures is a difficult and costly task for personalized online services, therefore it has the same advantages and disadvantages. Weaknesses in the implementation of online services in the field of taxation are identified: data security problems; lack of public presentation and ignorance of taxpayers; a certain part of the population lacks access to the global network, IT infrastructure and electronic services; too slow development of e-business and government; an acute shortage of regulatory framework and information in the IT sector. Conclusions. The FTS as a service department should provide inexpensive and high-quality services. In this regard, FTS specialists must quickly respond to any facts of improper provision of services, since the high quality of tax services and the maximum number of electronic services is an indicator of effective work with taxpayers.

An old friend is better than two new ones? Approaches to market research in the context of digital transformation for the antitrust laws enforcement

2020 ◽  
pp. 37-55 ◽  
Author(s):  
A. E. Shastitko ◽  
O. A. Markova
Keyword(s):  
Business Models ◽  
Rapid Development ◽  
Digital Transformation ◽  
Market Definition ◽  
Type I ◽  
Type Ii ◽  
Digital Platforms ◽  
Advantages And Disadvantages ◽  
Pass Through ◽  
Type Ii Errors

Digital transformation has led to changes in business models of traditional players in the existing markets. What is more, new entrants and new markets appeared, in particular platforms and multisided markets. The emergence and rapid development of platforms are caused primarily by the existence of so called indirect network externalities. Regarding to this, a question arises of whether the existing instruments of competition law enforcement and market analysis are still relevant when analyzing markets with digital platforms? This paper aims at discussing advantages and disadvantages of using various tools to define markets with platforms. In particular, we define the features of the SSNIP test when being applyed to markets with platforms. Furthermore, we analyze adjustment in tests for platform market definition in terms of possible type I and type II errors. All in all, it turns out that to reduce the likelihood of type I and type II errors while applying market definition technique to markets with platforms one should consider the type of platform analyzed: transaction platforms without pass-through and non-transaction matching platforms should be tackled as players in a multisided market, whereas non-transaction platforms should be analyzed as players in several interrelated markets. However, if the platform is allowed to adjust prices, there emerges additional challenge that the regulator and companies may manipulate the results of SSNIP test by applying different models of competition.

SWOT-ANALYSIS OF OUTSOURCING OF ACCOUNTING SERVICES

2021 ◽  
Vol 296 (4) ◽  
pp. 95-99
Author(s):  
ILONA ADASIUK ◽  
◽  
OKSANA MARTYNIUK ◽  
Keyword(s):  
Strategic Management ◽  
Swot Analysis ◽  
External Environment ◽  
External Factors ◽  
Analysis Model ◽  
Advantages And Disadvantages ◽  
Business Goals ◽  
Potential Risks

The article based on SWOT-analysis of outsourcing of accounting services. Accounting services can be improved if you can work on your strengths, as well as correct the weaknesses of the company or area where you lose points. SWOT-analysis is considered as a tool of strategic management to determine the feasibility of using accounting outsourcing as a way to optimize the enterprise. SWOT consists mainly of two main parts: strengths and weaknesses, which will indicate the internal aspect, and threats and opportunities related to external factors for the company (but those that are present in the environment). In essence, we test the effectiveness of the accounting services provided by the contractors that your business provides against this background. With this analysis, the firm can understand the problems, ie where they lack work and why, because these are periods during the year when work becomes fragile. Why this happens is best analyzed because of it. A set of business goals are things that outsourcing companies need to invest because simple marketing is not enough. The analysis of advantages and disadvantages of accounting outsourcing is carried out and the necessity of SWOT-analysis of potential risks and advantages of using perspectives of accounting outsourcing is emphasized. The internal and external environment was analyzed using an extended SWOT analysis model from the standpoint of strengths and weaknesses, opportunities and expected threats. Based on the results of the SWOT-analysis, a matrix has been formed that will allow predicting threats and potential opportunities at the stage of planning the use or refusal to use accounting outsourcing services.

scholarly journals Aggregator of Demand Response for Renewable Integration and Customer Engagement: Strengths, Weaknesses, Opportunities, and Threats

Energies ◽  
2018 ◽  
Vol 11 (9) ◽  
pp. 2391 ◽  
Author(s):  
Kody Ponds ◽  
Ali Arefi ◽  
Ali Sayigh ◽  
Gerard Ledwich
Keyword(s):  
Demand Response ◽  
Electricity Market ◽  
Swot Analysis ◽  
Traditional Approach ◽  
Customer Engagement ◽  
Energy Integration ◽  
New Approach ◽  
Advantages And Disadvantages ◽  
Knowledge Based ◽  
Political Economic

The world is progressing towards a more advanced society where end-consumers have access to local renewable-based generation and advanced forms of information and technology. Hence, it is in a current state of transition between the traditional approach to power generation and distribution, where end-consumers of electricity have typically been inactive in their involvement with energy markets and a new approach that integrates their active participation. This new approach includes the use of distributed energy resources (DER) such as renewable-based generation and demand response (DR), which are being rapidly adopted by end-consumers where incentives are strong. This paper presents the role of the DR aggregator to effectively integrate DER technology as a new source of energy capacity into electricity networks using information communication technology and industry knowledge., Based on DR aggregators, this framework will efficiently facilitate renewable energy integration and customer engagement into the electricity market. To this aim, advantages and disadvantages of DR aggregators are discussed in this paper from political, economic, social, and technological (PEST) points of view. Based on this analysis, a strengths, weaknesses, opportunities, and threats (SWOT) analysis for a typical DR aggregator is presented.

Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy

2016 ◽  
Vol 15 (3) ◽  
pp. 1-30 ◽  
Author(s):  
K. Hung Chan ◽  
Rebecca Luo ◽  
Phyllis Lai Lan Mo
Keyword(s):  
Earnings Management ◽  
Transition Economy ◽  
Tax Compliance ◽  
High Quality ◽  
Auditor Quality ◽  
Direct Linkage ◽  
Tax Reporting ◽  
Jel Classifications ◽  
Tax Noncompliance

ABSTRACT This study examines how differential auditor quality can affect clients' tax noncompliance at different book-tax conformity levels. Overall, we find that high-quality auditors are associated with client firms' better tax compliance. Specifically, high-quality auditors are effective in constraining book-tax-conforming noncompliance because of the direct linkage between financial and tax reporting for such noncompliance at both the higher and the lower conformity periods. In contrast, high-quality auditors' constraining effect on book-tax-difference noncompliance is significant only in the lower conformity period when there are more opportunities for reporting irregularities. Furthermore, firms that switch from a low- to a high-quality auditor have better tax compliance after the switch. This study contributes to the literature by providing evidence that high-quality auditors not only can constrain clients' earnings management, but can also constrain tax noncompliance. JEL Classifications: M41; M42.

scholarly journals Digital Transformation, AI Applications and IoTs in Blockchain Managing Commerce Secrets: And Cybersecurity Risk Solutions in the Era of Industry 4.0 and Further

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 453-465
Author(s):  
Nguyen Dinh Trung ◽  
Dinh Tran Ngoc Huy ◽  
Le Thi Thanh Huong ◽  
Ta Van Thanh ◽  
Nguyen Thi Phuong Thanh ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Internet Of Things ◽  
Data Security ◽  
Industry 4.0 ◽  
Swot Analysis ◽  
Digital Transformation ◽  
High Data ◽  
Blockchain Technology ◽  
Inductive Methods ◽  
As Relationship

Once again in this study, we emphasizes strongly on applications of mathematical solutions for industrial uses. By using qualitative analysis, synthesis and inductive methods, together with statistic data, our paper target is to analyze aspects of SWOT analysis on blockchain technology and its opportunities for various industries and sectors in emerging markets such as Vietnam. This is based on the original foundation theory indicating that blockchain tech functioned as a mathematical solutions that can be applied for solving commerce secrets, with high data security and can be used for intellectual property. Among our research results is findings on the connection between IoTs - Internet of Things and blockchain tech, as well as relationship between AI - Artificial intelligence and blockchain tech. Last but not least authors propose cybersecurity risk solutions and there are policies implications attached.

scholarly journals Proposed Policy Frame for Development for Technology and Science Information System in Vietnam Maritime Field

2019 ◽  
Vol 35 (4) ◽  
Author(s):  
Vu Huy Thang
Keyword(s):  
Information System ◽  
Swot Analysis ◽  
Science And Technology ◽  
Policy Framework ◽  
Successful Implementation ◽  
Advantages And Disadvantages ◽  
The World ◽  
New Policies ◽  
Maritime Strategy ◽  
Science Information

The paper will study on the reality of the policies for development for technology and science information system in the world, the necessary discussion before the development of S&T. The author had in-depth assessment of the macroeconomic policy-oriented goals for the development of S&T information in the maritime sector and the development of Vietnamese science and technology information sources. A number of typical policies have been analyzed in the direction of practical application in the situation that Vietnam has been actively integrating with the world. Orientations for development of science and technology, maritime training and coaching to 2025 and a vision to 2030 with the case study of Vietnam Maritime University.  The article conducted researches, surveys, and interviews on the demand trend of S&T information use of information users and managers in the maritime field in the near future through the questionnaire system. From that, the paper proposed a policy framework to develop the S&T information system in Vietnam's maritime sector and analyze the advantages and disadvantages compared to the current policies. The author conducted a SWOT analysis to assess the strengths, weaknesses, opportunities and challenges of the Maritime Science and Technology Information System. Proposal to supplement new policies and complete amendments to existing ones and assess the possible impacts when applying policies in practice. The article confirms the important role of the proposed policies in the context and the practical situation contributing to the successful implementation of the national maritime strategy.

scholarly journals Organization of Foreign Languages Blended Learning in COVID-19 Conditions by Means of Mobile Applications

2021 ◽  
Vol 13 (2) ◽  
pp. 268-287
Author(s):  
Irina Bardus ◽  
Yuliia Herasymenko ◽  
Oleksii Nalyvaiko ◽  
Tetiana Rozumna ◽  
Yuliia Vaseiko ◽  
...  
Keyword(s):  
Blended Learning ◽  
Language Learning ◽  
Mobile Applications ◽  
Foreign Language Learning ◽  
Educational Process ◽  
Foreign Languages ◽  
Effective Work ◽  
Advantages And Disadvantages ◽  
Survey Results ◽  
Points Of View

The article discusses the theoretical aspects of the organization of blended foreign language learning caused COVID-19 under the conditions of the quarantine. We analyzed different points of view on the process of using mobile applications in the study of foreign languages. We considered the possibilities of four mobile applications Duolingo, Simpler, Hello Talk, EWA with their main advantages and disadvantages. In the context of the research topic, conducted a survey of first and fifth-year students, in which 100 students took part from Karazin and Berdyansk universities. The survey was conducted among students of philological specialties in order to determine the most acceptable conditions for using mobile applications in the process of learning foreign languages. The survey results showed that students, in general, positively perceive the use of mobile applications in the educational process, taking into account the possibility of teachers’ support. The study showed the need to use mobile applications in the process of learning foreign languages in the context of the introduction of quarantine and blended learning as a forceful way to organize effective work with students.

Prospects of transition of ferrous metallurgy enterprises of Russia to the use of carbon-free technologies

2021 ◽  
Vol 77 (8) ◽  
pp. 913-917
Author(s):  
V. I. Pleshchenko
Keyword(s):  
Carbon Footprint ◽  
Western Europe ◽  
Swot Analysis ◽  
Steel Production ◽  
Considerable Change ◽  
Production Cycle ◽  
Advantages And Disadvantages ◽  
Hydrogen Technology ◽  
Metal Products ◽  
Production Capacities

The intention to preserve a comfort habitat for the mankind finds expression in the attempts to decrease the anthropogenic impact on the environment. A concept “carbon footprint” appeared, which reflects input of some kind of activity to the environment pollution. The desire to influence producers’ behavior and make them decrease their carbon footprint under existing conditions results in elaboration new kinds of taxes and duties, stimulating modernization of technological process and decrease of harmful substances emissions. It is expected that in case of the taxes being implemented by big metal products consumers, such as Western Europe, will result in considerable change of the metal products market. An analysis of various ways of metal producers’ adaptation to operation in conditions of the expected changes presented. It was shown that such organization measures as lobbying of interests and artificial differentiation of business on provisionally “clean” and “dirty” will result in a rather restricted result. Thereupon actuality of a radical modernization of production capacities to decarbonize the technologies of steel production grows. Replacement of the carbon by hydrogen for reducing of iron oxides is the most advanced technological solution. At the same time, the hydrogen metallurgy is not yet implemented anywhere on industrial scale, and the hydrogen application in the production cycle results in a lot of questions, having not yet definite answers. A SWOT-analysis presented, demonstrating advantages and disadvantages of hydrogen technology mastering by metals producers.

TRENDS IN THE USE OF PACKAGING MATERIALS AND PACKAGING METHODS FOR PRODUCTS CONTAINING LABILE BIOLOGICALLY ACTIVE SUBSTANCES

2020 ◽  
Author(s):  
Е.П. ВИКТОРОВА ◽  
А.Д. АЧМИЗ ◽  
М.В. ЛУКЬЯНЕНКО ◽  
С.О. СЕМЕНИХИН
Keyword(s):  
Biologically Active Substances ◽  
Biologically Active ◽  
Packaging Materials ◽  
High Quality ◽  
Advantages And Disadvantages ◽  
Concentrate Polymer ◽  
Oxidative Processes ◽  
Livestock Products ◽  
And Storage ◽  
Active Substances

При производстве качественной пищевой продукции особое внимание необходимо уделять ее упаковыванию и хранению. Витаминно-минеральные концентраты, используемые для приготовления пищевых продуктов и получения качественной безопасной продукции животноводства, содержат комплекс лабильных биологически активных веществ, для сохранности которых необходимо минимизировать окислительные процессы. Это обусловливает повышенные требования к упаковке таких продуктов. С целью выбора упаковочного материала и способа упаковки витаминно-минерального концентрата проведен тематический обзор публикаций отечественных и зарубежных ученых. Рассмотрены тенденции в области применения упаковочных материалов, указаны преимущества и недостатки биополимеров. На основе проведенного анализа установлено, что для упаковывания витаминно-минерального концентрата целесообразно в качестве материала упаковки использовать полимерные пленки, обладающие высокой свето- и газонепроницаемостью, позволяющей снизить скорость протекания окислительных процессов и, следовательно, сократить потери содержащихся в продукте лабильных биологически активных веществ. В качестве способа упаковки можно рекомендовать применять вакуумирование, обеспечивающее отсутствие кислорода воздуха в упаковке. When producing high-quality food products, special attention should be paid to their packaging and storage. Vitamin and mineral concentrates used for food preparation and production of high-quality safe livestock products contain a complex of labile biologically active substances, for the safety of which it is necessary to minimize oxidative processes. This leads to increased requirements for the packaging of such products. In order to select the material and method of packaging of vitamin and mineral concentrates, a thematic review of publications of domestic and foreign scientists was conducted. Trends in the use of packaging materials are considered, advantages and disadvantages of biopolymers are indicated. It was found that for packaging vitamin and mineral concentrate, polymer pellicle with high light and gas tightness, which allows reducing the rate of oxidative processes and, consequently, reducing the loss of labile biologically active substances contained in the product, should be used as a packaging material. Vacuuming, which ensures the absence of oxygen in the air in the package, can be recommended as a method of packaging.

ASSESSMENT OF THE TECHNOLOGICAL TRANSFORMATION OF THE RUSSIAN MANUFACTURING INDUSTRY CONSIDERING THE DIGITAL FACTOR

2021 ◽  
Vol 5 (199) ◽  
pp. 44-53
Author(s):  
M.P. Kalinichenko ◽  
Keyword(s):  
Manufacturing Industry ◽  
Swot Analysis ◽  
Value Added ◽  
Subsequent Development ◽  
Digital Transformation ◽  
Added Value ◽  
Technological Transformation ◽  
Manufacturing Enterprises ◽  
Industrial Enterprises ◽  
The Impact

The purpose of the study is to assess the technological transformation of the manufacturing industry in Russia, taking into account the digital factor. The analysis of a set of methods that can be used to assess the impact of technologies on the digital transformation of economic systems (country, industry, region, industrial enterprise) is carried out; the results of a SWOT analysis of the Russian manufacturing industry for the medium term are presented (as an initial stage for the subsequent development of functional strategies of industrial enterprises-digital transformation, innovative, competitive, etc.); the results of a survey of experts on a sample of industrial enterprises of the Arkhangelsk region regarding barriers and prospects of digital transformation of manufacturing enterprises are summarized; an economic and mathematical model of the influence of production factors, including the digital factor, on the value added created by the manufacturing industry is developed. Based on the analysis and modeling of the formation of added value in the manufacturing industry, taking into account the contribution of each of the factors of production, a set of solutions is proposed, on the basis of which it is possible to give a new impetus to accelerate the digital transformation of the industry.

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