scholarly journals Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine

Author(s):  
M. Luchko ◽  
I. Drozd ◽  
K. Plutytska ◽  
R. Ruska ◽  
I. Vovk

<p class="TtuloAbstract">The aim of the article is to study the issues of analysis, modeling with the purpose of forecasting the payment of value added tax (VAT) on goods, works and services imported as imports into the customs territory of Ukraine. The reliability and validity of the planned VAT rate depend on the assessment of the status, forecast, seasonality and trends of economic and social development. The purpose of the work is to analyze and systematize the methodology for modeling VAT revenues from imports, justify the use of the econometric method and develop an adequate ARIMA model. It application is possible in the long term as well as smaller periods of time, which is relevant for monitoring and control of tax revenues. The study revealed the main factors influencing the application of the ARIMA model when modeling VAT revenues from imports. The resulting regression model in STATISTICA linked the variables with an accurate approximation.</p>

2020 ◽  
Vol 67 (6) ◽  
pp. 137-148
Author(s):  
M. Luchko ◽  
R. Ruska

The issues of modeling and analysis of revenues to the budget of value added tax using the mathematical ARIMA model by means of STATISTIKA package are investigated in this paper. Based on its application, recommendations for forecasting the revenues of this tax on the basis of current trends in its receipt are formed. On the basis of universal and non-universal argumentation and empiriсal data, the payment of this tax by business entities is considered. Value added tax (hereinafter – VAT) is an important indicator of the country's budget. The reliability and reality of the planned VAT indicator depend on the assessment of the state, forecast, seasonality and trends of economic and social development. Sustainable development, consistency of tax legislation, forms and methods of work with taxpayers, contribute to proper administration of taxes, efficient and complete receipt of payments to the budget, the level of financial and tax culture and other factors of socio – economic impact. This in turn leads to the confidence of entrepreneurs, investors to the state and the desire to work in it. The purpose of the article is to investigate the issues of analysis, modeling and forecasting of VAT payments for goods, works and services produced in the customs territory of Ukraine. At the macro level, special attention is paid to the projected amount of tax revenues to the budget. VAT should take an important place in tax planning and forecasting. Complete and adequate planning and forecasting, analysis of its revenues in practice is determined by the overall comprehensive and individual understanding of the nature, content and mechanism of administration. Insufficient theoretical development of forecasting and control of its payment, lack of a systematic approach to the investigation of this process, in practice makes it impossible to make effective management decisions on tax revenues, which the state can really rely on while implementing fiscal policy. The current practice requires the development of theoretical and methodological principles of modeling and tax forecasting of VAT, its analysis. These issues are investigated in this paper.


2017 ◽  
Vol 3 (02) ◽  
pp. 176-195
Author(s):  
I Made Marthana Yusa ◽  
Laksminta Rukmi

AbstrakMerkuri adalah salah satu jenis logam berat yang banyak ditemukan di alam dan tersebar dalam batuan, tanah, air dan udara sebagai senyawa anorganik dan organik. Merkuri dapat dimanfaatkan dalam berbagai bidang industri, salah satunya industri emas. Pengelolaan limbah hasil industri pengolahan emas yang tidak sesuai dengan prosedur yang baik dan benar akan menyebabkan pencemaran lingkungan. Merkuri yang telah mengontaminasi lingkungan dalam jangka waktu panjang akan membawa dampak buruk bagi kesehatan manusia yang sering berinteraksi dengan bahan merkuri ini. Dalam penelitian ini, dilakukan perancangan video berbasis animasi 2 dimensi, sebagai salah satu rekomendasi solusi edukasi, untuk pencegahan dampak kesehatan, akibat pencemaran lingkungan oleh merkuri di Lombok Tengah. Dari hasil penelitian didapatkan fakta bahwa responden yang terdiri dari staf Konservasi dan Sumber Daya Alam serta staf Pengawasan dan Pengendalian Lingkungan Kantor Lingkungan Hidup Kabupaten Lombok Tengah menilai video edukasi berbasis animasi 2 dimensi yang dihasilkan sangat baik dari segi desain maupun penyampaian informasinya. Video ini juga bermanfaat untuk mengedukasi masyarakat penambang emas di Lombok Tengah agar lebih mewaspadai merkuri dan bahayanya, juga menghargai kesehatan diri dan keselamatan kerja. Kata Kunci: Animasi 2 Dimensi, Bahaya Merkuri, Merkuri, Metil Merkuri, Video Edukasi AbstractMercury is one of the heavy metals found in nature and spread in rocks, soil, water and air as inorganic and organic compounds. Mercury can be utilized in various industrial fields, one of which is the gold industry. Waste management of gold processing industry that is not in accordance with good and correct procedures will cause environmental pollution. Mercury that has been contaminating the environment over the long term will have adverse effects on human health that often interact with these mercury ingredients. A 2-dimensional animation based video has been designed in this research, as one recommendation of educational solution, for the prevention of health impact, due to environmental pollution by mercury in Central Lombok. From the research results obtained the fact that respondents consisting of staff Conservation and Natural Resources and staff of Environmental Monitoring and Control Environment Office of Lombok Tengah District assessed 2-dimensional animation based animation videos produced very well in terms of design and delivery of information. This video is also useful to educate the gold miners community in Central Lombok to be more aware of mercury and its dangers, also appreciate the Occupational Health and Safety. Keywords: 2 Dimensional Animation, Mercury, Methyl Mercury, Educational Video


Author(s):  
Mindit Eriyadi ◽  
Ade Gafar Abdullah ◽  
Hasbullah Hasbullah ◽  
Sandy Bhawana Mulia

Internet of things (IoT) and fuzzy logic are very useful in increasing the efficiency and effectiveness of a system; this study applies both to the street lighting systems. The prototype of a street lighting control and monitoring system has been completed. The status of lights that are on or off and the value of the light intensity can be monitored by using IoT. The intensity of the light is fuzzy controlled by utilizing the presence of vehicles and pedestrians around the lights. The prototype is made with a scale against real conditions. Data is processed and transmitted using a microcontroller and Wi-Fi on the IoT module. Mobile applications have been used on smartphone interfaces to monitor and control lamps wherever they are connected to the Internet. Changes in the status of lights to turn on or off are done by the relay module. The fuzzy light intensity control system uses sensors and microcontrollers by utilizing the presence of vehicles and pedestrians around the lights. Performance evaluation has been carried out on a miniature street lighting with the results of monitoring and control following its function. An analysis of the resulting energy savings has been demonstrated.


2019 ◽  
Vol 8 (4) ◽  
pp. 9354-9357

This paper deals with the history, essence, meaning, and regulation of the value-added tax as the major source of the state revenue.


Author(s):  
K. Lawler ◽  
F. Ali Al-Sayegh

The objective of this study is to identify whether tax reforms are viable in Kuwait in order to create more government income from sources other than oil. The study examines the relationship between the changes in tax revenues, changes in oil revenue and changes in GDP in Kuwait using time series data from 1998 to 2015. The Augmented Dickey-Fuller (ADF) is used to check for the existence of a unit root. The cointegration test is applied to test for long term relationships between variables using the General Least Square (GLS) method of estimation. The results of the tests find that the impact of changes in tax revenues on changes in the GDP of Kuwait is insignificant. Therefore, Kuwait’s government could rationally implement tax reforms to have incremental sources of income other than oil revenue. Moreover, it is argued that the government might consider implementing broad based consumption taxes and value added taxes into the tax structure Kuwait, and to invest the revenues from those taxes in productive policies, to induce long term economic growth.


2019 ◽  
Vol 214 ◽  
pp. 08022
Author(s):  
Artem Amirkhanov ◽  
Sergio Ballestrero ◽  
Franco Brasolin ◽  
Haydn du Plessis ◽  
Christopher Jon Lee ◽  
...  

The online farm of the ATLAS experiment at the LHC, consisting of nearly 4000 PCs with various characteristics, provides configuration and control of the detector and performs the collection, processing, selection, and conveyance of event data from the front-end electronics to mass storage. Different aspects of the farm management are already accessible via several tools. The status and health of each node are monitored by a system based on Icinga 2 and Ganglia. PuppetDB gathers centrally all the status information from Puppet, the configuration management tool used to ensure configuration consistency of every node. The in-house Configuration Database (ConfDB) controls DHCP and PXE, while also integrating external information sources. In these proceedings we present our roadmap for integrating these and other data sources and systems, and building a higher level of abstraction on top of this foundation. An automation and orchestration tool will be able to use these systems and replace lengthy manual procedures, some of which also require interactions with other systems and teams, e.g. for the repair of a faulty node. Finally, an inventory and tracking system will complement the available data sources, keep track of node history, and improve the evaluation of long-term lifecycle management and purchase strategies.


Zoosymposia ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 393-397
Author(s):  
LIDIA SIBIRINA ◽  
ALLA AKATKINA ◽  
ANNA SKRIPTZOVA ◽  
TATYANA VSHIVKOVA

Public environmental monitoring and control of fresh waters in Primorsky Territory has been conducted since 2003 when the "Clean Water" Scientific-Public Coordination Center was created. The long-term program of water protection in the Russian Far East was formulated in compliance with the Russian Clean Water Project in 2003. The network of more than 60 public ecological agencies (PEAs) was coordinated through the Clean Water Center in which the trained teachers, schoolchildren, students and amateurs conducted research on the ecological condition of regional freshwater resources and studied the biodiversity of the unique biota of Primorye. The results of this public work are compatible with activities of professional scientists and state environmental agencies.


Entropy ◽  
2020 ◽  
Vol 22 (11) ◽  
pp. 1243
Author(s):  
David Cuesta-Frau ◽  
Jakub Schneider ◽  
Eduard Bakštein ◽  
Pavel Vostatek ◽  
Filip Spaniel ◽  
...  

Bipolar Disorder (BD) is an illness with high prevalence and a huge social and economic impact. It is recurrent, with a long-term evolution in most cases. Early treatment and continuous monitoring have proven to be very effective in mitigating the causes and consequences of BD. However, no tools are currently available for a massive and semi-automatic BD patient monitoring and control. Taking advantage of recent technological developments in the field of wearables, this paper studies the feasibility of a BD episodes classification analysis while using entropy measures, an approach successfully applied in a myriad of other physiological frameworks. This is a very difficult task, since actigraphy records are highly non-stationary and corrupted with artifacts (no activity). The method devised uses a preprocessing stage to extract epochs of activity, and then applies a quantification measure, Slope Entropy, recently proposed, which outperforms the most common entropy measures used in biomedical time series. The results confirm the feasibility of the approach proposed, since the three states that are involved in BD, depression, mania, and remission, can be significantly distinguished.


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