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 Organization of Biosphere Compatibility Construction : Justification of the Predictors of Building Development and the Implementation Prospects

2018 ◽  
Vol 7 (3.2) ◽  
pp. 545
Author(s):  
Tatyana Ishchenko ◽  
Yuri Chupryna ◽  
Vadym Pokolenko
Keyword(s):  
Quality Of Life ◽  
Sustainable Development ◽  
Economic System ◽  
Energy Sources ◽  
High Quality ◽  
Basic Principles ◽  
Global Trends ◽  
Main Components

Taking into account the global trends allows us to assert that during the next decades, and especially during the first half of the XXI century, there will be a significant increase in the volumes of materials and energy sources involved in the production process.The main components of sustainable development of society are defined: economic, ecological and social. It is proved that the economic system is an integral part of the complex sustainable development of the territory, to achieve which all its fields should be balanced.It has been established that in order to achieve and maintain a high quality of life of the population and the quality of the environment, it is necessary to adhere to certain basic principles in the economic and technological spheres. 

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.

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 USE OF PEDAGOGICAL TEACHING TECHNOLOGIES IN PRACTICAL WORK ON CHEMISTRY

2021 ◽  
pp. 65-72
Author(s):  
Ирина Анатольевна Шабанова ◽  
Светлана Владимировна Ковалёва
Keyword(s):  
Traditional Approach ◽  
Test Tube ◽  
Practical Work ◽  
Output Control ◽  
Knowledge And Skills ◽  
Input And Output ◽  
Modular Technology ◽  
Main Components ◽  
Chemical Experiment

Охарактеризован традиционный подход к методике проведения практических работ по химии и выделены его компоненты. Обосновано использование блочно-модульной технологии обучения при проведении химического эксперимента, дана ее характеристика. Описано содержание модульной карты, состоящей из учебных элементов, включающих инструкцию к практической работе, источники учебного материала, вопросы и задания, входной и выходной контроль знаний и умений. Приведен пример модульной карты для практической работы в 11-м классе. Показаны методические возможности использования кейсов и кроссенсов как средств контроля знаний, их особенности для химического эксперимента. Приведены примеры кейса и кроссенса. Представлены результаты анкетирования обучающихся с целью выявления их отношения к работе с модульными картами, кейсами и кроссенсами. The traditional approach to the method of carrying out practical work in chemistry is characterized and its main components are identified. The use of block-modular teaching technology in conducting a chemical experiment has been substantiated. A characteristic of block-modular technology is given, the content of a modular map, consisting of educational elements reflecting the content of practical work in chemistry, sources of educational material, questions and tasks, input and output control of knowledge and skills, is described. The functions of educational elements in the module are highlighted, which allow organizing the experimental activity of students. An example of a modular card for practical work in chemistry in grade 11 is given. The methodological possibilities of using cases as one of the unconventional means of input and output control of knowledge and skills, their features for a chemical experiment are described, an example of a case is given. The characteristic is given to crossenсes as elements of the game technology of teaching, which are used to control the quality of mastering the content of practical work. An example of crossenсe to the experiment “Obtaining hydrogen in a test tube” is presented. The results of a survey of schoolchildren in order to identify their attitude to work with modular cards, cases and crossenсes are presented. It was found that the majority of respondents reacted positively to the use of these didactic materials in practical work in chemistry.

On Diagnosing the Quality of Enterprise Employees’ Working Life in the Context of the Concept of Decent Work

2021 ◽  
pp. 105-118
Author(s):  
Larisa G. Milyaeva ◽  
Keyword(s):  
Working Life ◽  
Expert Assessment ◽  
Decent Work ◽  
Quality Of Working Life ◽  
Methods Development ◽  
Key Points ◽  
Expert Assessments ◽  
The One

The most important socioeconomic category reflecting the satisfaction of employees of enterprises (organizations) with the conditions of employment is the quality of working life (QWL). Today, QWL is associated with the concept of decent work. Meanwhile, the analysis of the profile literature revealed the ambiguity of indicators (parameters) of decent quality of working life, on the one hand, and the same type of proposed procedures for diagnosing the QWL level using typical gradations, on the other. Thus, the differences in the known methods of assessing the QWL level are essentially limited by the diversification of indicators of decent work (respectively, decent quality of working life) and methods of interpreting primary information (questionnaire data, results of expert assessments, analyzed statistics or reports). The main point in the author’s position is the conceptualization of the decent quality of working life (DQWL): the concept has a specific purpose and, accordingly, requires the development of a special methodological tool for its diagnosis. In the article, the key points of the methodology for the DQWL study that are associated with the substantiation of the target functions and the list of criterion indicators, are substantiated; the principal differences between the functions of DQWL and QWL are emphasized; the author’s methods (development of the QWL Expert Assessment Map in the conditions of realization of the concept of decent work; determination of the relative importance of the DQWL functions; identification of the DQWL functional priority profile) are presented, their application is illustrated by examples, and the obtained results are analyzed. In the conclusion, the typical nature of the presented methodological tools for the DQWL diagnosis and management is emphasized; this nature justifies the legality of replicating the tools in specialized publications.

scholarly journals ANALISIS PERENCANAAN PAJAK DALAM PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. SINAR CIPTA PERSADA SEJATI

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Blandina Sefrida Kenju ◽  
Inggriani Elim ◽  
Rudy J Pusung
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Corporate Tax ◽  
Tax Legislation ◽  
Tax Payments

 The purpose of this study was to determine the application of tax planning in calculation the corporate income tax owed at PT. Sinar Cipta Persada Sejati. The results of this study are expected to be able to provide information and input to the company PT. Sinar Cipta Persada Sejati so that companies can carry out tax planning in an effort to calculation tax payments, but still in income tax legislation No. 36 of 2008. With the implementation of tax planning by the company, it can calculation the burden of corporate tax payable as much as Rp. 2,500,000.

Methodical approach to the assessment of the educational migration environment of the population of the Carpathian region

2019 ◽  
pp. 37-48
Author(s):  
Lyubov Semiv
Keyword(s):  
Institutional Conditions ◽  
Carpathian Region ◽  
Research Activities ◽  
Methodical Approach ◽  
Synthetic Indicator ◽  
Industry Collaboration ◽  
Migration Potential ◽  
Educational Migration ◽  
Main Components

The role and importance of the educational migration environment in activating migration movements of the population is described. The main components of the educational migration environment of the population are identified, and their features are outlined. Indicators have been proposed and the conditions for the formation of the educational migration environment of the population have been determined. It is proved that «freedom of knowledge movement» motivates students, teachers and researchers to combine educational and research activities with future employment abroad. The processes of educational migration in the form of cross-border education and academic mobility are presented. The concept of educational migration environment is defined and five main components of its formation are described: quantitative measurement of educational migration potential; quality of the academic environment; motivational conditions; opportunities for universities and industry collaboration in research; institutional conditions in the educational sphere. The list of indicators offered by the Ukrainian statistics is provided for quantitative representation of each component of the educational migration. Based on the method of multidimensional (cluster) analysis, the regional index of formation of educational migration environment is calculated. Using this method allows to move from the assessment of educational migration environment on 28 indicators to the construction of one synthetic indicator. Application of methodical approach allows to see the place of the region by the important parameters of development of the environment of educational migration of the population, to evaluate the attractiveness, opportunities and threats of formation of this environment in the regional dimension. It is proved that the «most favorable» environment in the Carpathian region has the Lviv region (4th place in Ukraine). Other regions of the Ukrainian Carpathians occupy in the ranking the lower places: respectively Ivano-Frankivsk (15th place), Chernivtsi (21st place), Transcarpathian region (24th place).

New Monitoring Strategy for the Quality Control in the Processing Practice of Scutellariae Radix

2020 ◽  
Vol 16 (3) ◽  
pp. 303-311
Author(s):  
Qi Huang ◽  
Chunsong Cheng ◽  
Lili Li ◽  
Daiyin Peng ◽  
Cun Zhang
Keyword(s):  
Quality Control ◽  
Monitoring Strategy ◽  
Scutellariae Radix ◽  
Chromatographic Fingerprints ◽  
New Strategy ◽  
Processed Products ◽  
Main Components ◽  
Processing Techniques ◽  
Multivariate Monitoring

Background: Scutellariae Radix (Huangqin) is commonly processed into 3 products for different clinical applications. However, a simple analytical method for quality control has rarely been reported to quickly estimate the degree of processing Huangqin or distinguish differently processed products or unqualified Huangqin products. Objective: To study a new strategy for quality control in the processing practice of Huangqin. Methods: Seven kinds of flavonoids that mainly exist in Huangqin were determined by HPLC-DAD. Chromatographic fingerprints were established to study the variation and discipline of the 3 processed products of Huangqin. PCA and OPLS-DA were used to classify differently processed products of Huangqin. Results: The results showed that baicalin and wogonoside were the main components in the crude and the alcohol Huangqin herb while baicalein and wogonin mainly existed in carbonized Huangqin. The results of mathematical statistics revealed that the processing techniques can make the quality of medicinal materials more uniform. Conclusion: This multivariate monitoring strategy is suitable for quality control in the processing of Huangqin.

scholarly journals Spatiotemporal Fusion of Formosat-2 and Landsat-8 Satellite Images: A Comparison of “Super Resolution-Then-Blend” and “Blend-Then-Super Resolution” Approaches

2021 ◽  
Vol 13 (4) ◽  
pp. 606
Author(s):  
Tee-Ann Teo ◽  
Yu-Ju Fu
Keyword(s):  
Satellite Images ◽  
Traditional Approach ◽  
Spectral Band ◽  
Super Resolution ◽  
High Temporal Resolution ◽  
Landsat 8 ◽  
Fusion Model ◽  
Image Blending ◽  
Fine Resolution

The spatiotemporal fusion technique has the advantages of generating time-series images with high-spatial and high-temporal resolution from coarse-resolution to fine-resolution images. A hybrid fusion method that integrates image blending (i.e., spatial and temporal adaptive reflectance fusion model, STARFM) and super-resolution (i.e., very deep super resolution, VDSR) techniques for the spatiotemporal fusion of 8 m Formosat-2 and 30 m Landsat-8 satellite images is proposed. Two different fusion approaches, namely Blend-then-Super-Resolution and Super-Resolution (SR)-then-Blend, were developed to improve the results of spatiotemporal fusion. The SR-then-Blend approach performs SR before image blending. The SR refines the image resampling stage on generating the same pixel-size of coarse- and fine-resolution images. The Blend-then-SR approach is aimed at refining the spatial details after image blending. Several quality indices were used to analyze the quality of the different fusion approaches. Experimental results showed that the performance of the hybrid method is slightly better than the traditional approach. Images obtained using SR-then-Blend are more similar to the real observed images compared with images acquired using Blend-then-SR. The overall mean bias of SR-then-Blend was 4% lower than Blend-then-SR, and nearly 3% improvement for overall standard deviation in SR-B. The VDSR technique reduces the systematic deviation in spectral band between Formosat-2 and Landsat-8 satellite images. The integration of STARFM and the VDSR model is useful for improving the quality of spatiotemporal fusion.

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