scholarly journals Development of tax control in the context of digitalization of the economy

2021 ◽  
Vol 17 (4) ◽  
pp. 103-110
Author(s):  
L. V. Reunova ◽  
L. A. Mamiek ◽  
L. V. Prigoda ◽  
T. A. Paladova
Keyword(s):  
Tax Evasion ◽  
Positive Impact ◽  
Digital Technologies ◽  
Main Tool ◽  
Control Activity ◽  
Modern Economy ◽  
The Republic ◽  
Business Entities ◽  
Control Work ◽  
The Impact

Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is explained by the active use of the latest digital technologies in tax administration in the form of various tools in order to minimize tax risks from tax evasion of legal entities and individuals. As an example, a comparative analysis of the indicators of the control work of the Departments of the Federal Tax Service of Russia for the Republic of Adygea and the Krasnodar Territory for 2017-2019 has been carried out and conclusions drawn as to how the effectiveness of tax audits has changed in connection with the expansion of the informatization of the tax service. It has also been concluded that improving the efficiency of in-office inspections based on the introduction of new modern technologies can be called a promising direction of the control activity of the tax service, especially since in-office inspections are carried out permanently with almost complete quantitative coverage of all business entities. To make informed management decisions at different levels of management, a comprehensive comparative assessment of the effectiveness of the control work of tax authorities is necessary. In general, it has been noted that the development of digitalization has a positive impact on the effectiveness of tax control and allows moving away from conducting direct tax audits to creating incentives for taxpayers to voluntarily pay taxes and clarify their tax obligations. In addition, digitalization eliminates such a competitive advantage in the market as the tax component, and leads to more favorable conditions for the implementation of business activities and the growth of the state economy.

scholarly journals COVID-19 as a Catalyst for the Transformation of Contractual and Enforcement Practices

Legal Concept ◽  
2020 ◽  
pp. 31-40
Author(s):  
Yuliya Tymchuk
Keyword(s):  
Civil Law ◽  
Digital Technologies ◽  
Legal Method ◽  
Force Majeure ◽  
Logical Method ◽  
Coronavirus Infection ◽  
Business Entities ◽  
Contractual Obligations ◽  
Settlement Of Disputes ◽  
The Impact

Introduction: the article provides an overview of the impact of the coronavirus pandemic (COVID-19) on treaty and enforcement practices. The most common methods of conclusion of civil-law contracts, as well as problems of fulfillment of contractual conditions, which arose against the background of spread of coronavirus infection, are considered. Legislative innovations were analysed, which led to a change in the procedure for the execution of certain types of civil law contracts, court practice, in which the legal position of the parties was based on arguments about the coronavirus pandemic. Methods: this study used both public science (dialectical method of cognition, analysis, synthesis, formal-logical method, prognostic, etc.) and private science methods (formal-legal, method of legal interpretation, etc.). Results: it is justified to increase the demand for digital technologies in the context of measures taken by the state to prevent the spread of coronavirus infection. New trends in contract practice have been identified and considered. The possibilities of legal qualification of coronavirus as a force majeure, the circumstance that makes it impossible to fulfill obligations, a significant change of circumstances, including taking into account the available judicial practice at the time of writing, have been determined. Online settlement of disputes arising from non-performance of contractual obligations has been proved to be useful. Conclusions: based on the results of the study, the interdependence between the level of introduction of digital technologies into public administration, the judicial system, the economic activity of business entities and the possibility of adaptation to the conduct of current activities in these spheres in the context of the spread of the crown virus has been determined.

scholarly journals Research on the Impact Mechanism and Application of Financial Digitization and Optimization on Small- and Medium-Sized Enterprises

2021 ◽  
Vol 2021 ◽  
pp. 1-6
Author(s):  
Qiuxia Li
Keyword(s):  
Digital Technology ◽  
Positive Impact ◽  
Digital Technologies ◽  
Digital Economy ◽  
Scale Economy ◽  
Financing Constraints ◽  
Technological Revolution ◽  
The Impact ◽  
Scope Economy ◽  
Financial Technology

Background. With the continuous advancement of digital technology and the accelerated development of digital finance, the rise of digital finance has had a vital impact on the true evolution of SMEs. The digital economy has a significant positive impact on the productivity of SMEs. Method. This article first analyzes the digital level of SMEs, studies the incentive effect of digital finance on the level of technological revolution of SMEs, and analyzes the mitigation effect of digital finance evolution on the financing constraints of SMEs. At the same time, it also studies how to develop the digital economy and achieve high-quality business evolution. Result. The digital economy can promote the growth of enterprise productivity through four indirect ways: scale economy effect, scope economy effect, technological revolution effect, and management benefit effect. Conclusion. The Financial Technology Optimization program helps financial leaders adopt new digital technologies to optimize financial processes while minimizing disruption.

scholarly journals Developing corporate social responsibility in the face of the COVID-19 pandemic

2021 ◽  
Vol 11 (1) ◽  
pp. 31-42
Author(s):  
Nataliia Riabets
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Process Management ◽  
Positive Impact ◽  
Evolutionary Development ◽  
Practical Implementation ◽  
The Face ◽  
Business Entities ◽  
Corporate Social ◽  
The Impact

The paper presents the results of the study of the manifestations, trends of business social responsibility during the pandemic and gives the dominant directions of its practical implementation. The paper provides the results of the analysis of the evolutionary development of views and approaches to theoretical and conceptual understanding of corporate social responsibility. The impact of business social responsibility on the results of its activities and the quality of relationships with stakeholders is revealed. A study was also conducted on the transformation of directions and tools for the practical implementation of CSR initiatives before and during the spread of the pandemic. Potential directions for establishing a constructive conversation business structure with society, which will have a positive impact on the success and stability of the business, as well as on social development in the current environment have been identified. A study was carried out to evaluate the perception of the social responsibility by domestic business organizations and awareness of its trends, and the need for its implementation and advantages. A comparative analysis of the development of corporate social responsibility in the world and in Ukraine has been conducted. Trends and mechanisms that have a transformational impact on the formation and implementation of CSR in modern conditions of development are identified. The priority vectors of CSR programs of international business entities in the face of a pandemic are outlined. The necessity of developing a business process management model based on corporate and social responsibility tools has been formulated, taking into account the desire of business to conduct successful activities in a highly dynamic global environment.

scholarly journals Does the Tax System Reduce Tax Evasion in Light of the Governance Mechanisms? Evidence From Jordan

2021 ◽  
Vol 12 (2) ◽  
pp. 99
Author(s):  
Ashraf Bataineh
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Social Impact ◽  
Positive Impact ◽  
Governance Mechanisms ◽  
Official Statistics ◽  
Tax System ◽  
Study Results ◽  
The Impact ◽  
Awareness Level

This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.

scholarly journals Laundering Black Money by Means of Offshore Zones: The Negative Impact and Ways to Resolve

2021 ◽  
Vol 8 (523) ◽  
pp. 140-150
Author(s):  
O. T. Zamaslo ◽  
◽  
D. A. Kozak ◽  
Keyword(s):  
National Economy ◽  
Tax Evasion ◽  
Negative Impact ◽  
Action Plan ◽  
International Standards ◽  
Key Factors ◽  
Profit Shifting ◽  
State Budget ◽  
Business Entities ◽  
The Impact

The article is aimed at examining the problem of laundering black money in the offshore jurisdictions. Attention is paid to the key factors that attract economic entities regarding business registration in offshore zones. The impact of the tax burden on the process of moving profits to offshore jurisdictions is considered. The volumes of losses of the State Budget of Ukraine related to tax evasion of the funds placed on the accounts of offshore companies have been studied. The most typical schemes of laundering black money in offshore zones are presented, as well as a number of stages that form the process of laundering are highlighted. Emphasis is placed on round tripping investment as a key mechanism for returning foreign funds to a resident in the form of foreign direct investment, the main factors in the use of round trip transactions by Ukrainian business entities are allocated. Attention is drawn to the percentage of countries, which are the largest investors in Ukraine. It is determined that the use of offshore schemes by Ukrainian businesses contributes to the growth of the shadowing of the national economy and causes a direct negative impact on Ukrainian financial security, which is confirmed by the results of the National Risk Assessment 2019. Emphasis is placed on the OECD / G20 Base Erosion and Profit Shifting (BEPS) initiative to prevent money laundering offshore, and Ukraine’s key measures to implement relevant international standards are specified. Prospects for further research in this direction are to identify measures directed towards deoffshorization of the national economy, including through the implementation of the BEPS 2.0 Action Plan.

Intra-national diversity

2018 ◽  
Vol 25 (3) ◽  
pp. 425-442 ◽  
Author(s):  
Srecko Stamenkovic ◽  
Biljana Ratkovic Njegovan ◽  
Maja S. Vukadinovic
Keyword(s):  
Organizational Justice ◽  
Design Methodology ◽  
Ethical Climate ◽  
Positive Impact ◽  
Interactional Justice ◽  
Personal Interest ◽  
Content Type ◽  
The Republic ◽  
The Impact ◽  
The Relationship

PurposeThe purpose of this paper is to investigate the impact of organizational justice on the ethical climate in organizations in Serbia.Design/methodology/approachIn the study, 3,413 employees participated whose task was to assess the dimensions of organizational justice (procedural, distributive and interactional) as well as the dimensions of ethical climate (egoism, benevolence and principle).FindingsThe obtained results show that the dimensions of organizational justice are significant predictors of dimensions of ethical climate. The dimension of distributive justice significantly predicts the dimensions of egoism and principle, while the dimensions of procedural and interactional justice significantly predict the dimensions of benevolence and principle. Concerning the structure of the relationship between dimensions of organizational justice and ethical climate, the results also showed that there is intra-national diversity depending on the region of the Republic of Serbia where the organization operates. Ethical climate based on maximization of personal interest is more connected to economically more developed regions with a larger population, while ethical climate based on duties related to norms, laws, rules and policies characterizes less developed regions with a smaller population.Originality/valueIn the context of contemporary Serbian business surrounding, the obtained results are discussed regarding the possibilities for improvement of ethical climate, which should be accompanied and supported by the positive impact of organizational justice.

scholarly journals Increasing the level of traffic safety - the role of standardization in the field of vehicle control and testing in Serbia

2021 ◽  
Vol 67 (2) ◽  
pp. 69-75
Author(s):  
Vojislav Božanić ◽  
Vlastimir Dedovic ◽  
Milan Božović
Keyword(s):  
Traffic Safety ◽  
Positive Impact ◽  
Vehicle Control ◽  
Iso 17025 ◽  
The Republic ◽  
High Level ◽  
And Control ◽  
Vehicle Testing ◽  
The Impact

The paper presents an overview of the most important regulations and institutions affecting the level of quality and fittingness of the vehicle fleet, in order to increase the level of general traffic safety in the Republic of Serbia. The Traffic Safety Agency, among other things, alone or in cooperation with others, regulates, controls and implements the system of homologation, testing and control of conformity of vehicles, equipment and parts. It authorizes and supervises other organizations for vehicle control and testing. The role of standardization in this process is dual: first - it refers to the subject of testing - vehicles, and second - to the quality of testing - authorized organizations. The paper discusses the important provisions of regulations for vehicle testing and analyzes the impact of the standards ISO 17020 and ISO 17025 on the work of authorized organizations. In conclusion, it was proposed that in order to achieve and maintain high level of testing quality, mandatory accreditation of authorized organizations should be prescribed. Mandatory application of the standards would have a positive impact on the traffic safety segment which depends on the technical characteristics of the vehicle, and as well, reduce the Agency's obligations.

scholarly journals A mixed-methods longitudinal evaluation of a one-day mental health wellness intervention

2016 ◽  
Vol 76 (2) ◽  
pp. 244-256 ◽  
Author(s):  
Louise Doyle ◽  
Jan de Vries ◽  
Agnes Higgins ◽  
Brian Keogh ◽  
Padraig McBennett ◽  
...  
Keyword(s):  
Mental Health ◽  
Mixed Methods ◽  
Self Efficacy ◽  
Positive Impact ◽  
Structured Interviews ◽  
Mixed Methods Approach ◽  
Perceived Impact ◽  
The Republic ◽  
Wellness Intervention ◽  
The Impact

Objectives: This study evaluated the impact of a one-day mental health Wellness Workshop on participants’ mental health and attitudes towards mental health. Design: Convergent, longitudinal mixed-methods approach. Setting: The study evaluated Wellness Workshops which took place throughout the Republic of Ireland. Method: Questionnaires measuring hope, mental health self-efficacy, attitudes towards mental health and perceived impact on wellbeing were administered to participants before the workshop ( n = 415), 1 week after ( n = 221) and 3 months after ( n = 110). Semi-structured interviews were carried out with 24 participants to generate a more in-depth understanding of the impact of the workshop. Results: Quantitative findings relating to hope, mental health self-efficacy and attitudes towards mental health did not identify statistically significant changes; however, participants’ perceptions of the effect of the workshop on wellbeing suggested a positive impact which was maintained over time. Qualitative findings, however, suggested that hope and self-efficacy were improved and the simplicity and utility of the wellness strategies disseminated in the workshop, in addition to the warmth and openness of the narrative approach used by the facilitators, were central to the perceived positive impact. Conclusion: This evaluation demonstrates the potential for wellness interventions to have a subjective improvement in wellbeing in members of the general public.

scholarly journals The potential of digital entrepreneurship in Serbia

2021 ◽  
Vol 57 (45) ◽  
pp. 97-115
Author(s):  
Milan Krivokuća ◽  
Dragan Ćoćkalo ◽  
Mihalj Bakator
Keyword(s):  
Online Survey ◽  
Digital Technologies ◽  
Research Problem ◽  
Data Sources ◽  
Primary Data ◽  
New Paradigm ◽  
Main Research ◽  
The Republic ◽  
The Impact ◽  
Digital Entrepreneurship

The development of digital technologies has fundamentally changed all segments of the functioning of human societies and ways of doing business in all activities. Digital entrepreneurship has emerged as a consequence of the development of digital technologies and digitalization. The subject of research conducted in this paper is digital entrepreneurship as a new paradigm of business due to market globalization. The main research problem addressed in this paper is the analysis of the impact that digital entrepreneurship has on business. Within the work, empirical research was conducted, on a sample of 147 respondents, which aimed to point out the potentials that digital entrepreneurship has in the Republic of Serbia. The research conducted in this paper aimed to point out the importance of digital entrepreneurship, as a new business paradigm in global markets, and the potential of digital entrepreneurship in the Republic of Serbia. In addition to a comprehensive analysis of secondary data sources, the results of which are presented in the literature review, the paper also used primary data sources, i.e. the results of research on the potential of digital entrepreneurship in the Republic of Serbia, conducted by the author through an online survey.

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