PECULIARITIES OF THE WORK OF THE ELECTRONIC CABINET OF TAXPAYERS

The article examines the structure and principle of operation of the electronic office of the taxpayer, its advantages and disadvantages. The object of research is the electronic office of the taxpayer. The purpose of the work is to analyze the work of the electronic office of the taxpayer. Research method - a method of operationalization of concepts, induction and deduction. The interaction of taxpayers and controlling bodies with the use of information and communication technologies is on the way to reforming the state bodies of Ukraine in accordance with the requirements of the European Union. One of the directions of modernization of the information system of the State Tax Service is the introduction of a new electronic service for providing electronic services to taxpayers using the Internet environment and a single web portal of the State Tax Service of Ukraine - a personal electronic office of the taxpayer. The electronic service was developed as part of the «Tax Block» system. The structure of the electronic office of the taxpayer is considered in detail. The advantages of submitting electronic reporting are analyzed and the ways to improve the work of the electronic cabinet are identified. KEY WORDS: ELECTRONIC CABINET, TAXPAYER, WEB PORTAL, TAXES, FEES.

ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ ПІДПРИЄМСТВ

Inconsistency of book-keeping and tax legislation on questions foreign economic activity causes the necessity of objective reflection the export-import operations for a record-keeping and creation of the effective system of providing and control after its. A research aim is sent to the analysis of existent methodologies of the registration-analytical providing of export-import operations and development of its improvement directions. The modern aspects of export-import legislation and methodology of account, audit and control of operations of foreign economic activity became methodological basis of research. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis, are for the improvement of the registration-analytical providing of export-import of enterprises operations. Supposition became the basic hypothesis of research, in relation to possibility of improvement modern export-import activity of enterprises by the improvement of the registration-analytical providing of foreign economic activity, like providing of more complete illumination of information in the electronic cabinet of tax payer. Exposition of basic material. In the article soil of realization of foreign economic activity is investigated in the cut of export-import operations. Bases of export and import, principles of export-import operations, are analyzed, as one of forms of economic relations of Ukraine with the foreign states. The features of realization of the registration-analytical providing of exportimport operations the subjects of entrepreneurial activity are exposed in Ukraine. The basic lacks of conduct, control and monitoring of foreign economic activity are certain. Reasonably directions of perfection providing of export-import operations are found of base of originality and practical meaningfulness of research and confirmed by the sound analysis of foreign economic activity of enterprises and applied value of suggestions in relation to the improvement of electronic cabinet of taxpayer, which activity of that is related to realization of export-import operations. Conclusions and prospects of further researches. It is offered: to create the effective system of record-keeping, that will provide the observance of legality, authenticity, timeliness, plenitude of information about realization of export-import operations, realization of reliable administrative control, to enter a walkthrough with helps of the electronic taxpayer cabinet. Further researches will be sent to the improvement of informative, registration-analytical software of intercommunications between the subjects of foreign economic activity and public, fiscal and custom organs.

SECOND STAGE OF JUDICIARY REFORM IN UKRAINE

The paper shows changes in the judiciary, in connection with the liquidation and creation of local courts in Ukraine. The necessity of creating more convenient access to the cases through the Internet is described, so that they will be solved more quickly, and the burden on the court specialists will be reduced. The positive changes and changes were analyzed, with the beginning of the second stage of judicial reform in 2018. The urgency of creating a separate electronic cabinet, for each case, where the court and participants in the trial process will be able to review all documents at any time, is substantiated. This minimizes the probability of delaying the cases when the parties challenge all decisions of the courts without exception.It has been determined that judicial reform involves the need for access to cases through the Internet. In the same way, different documents must be translated to higher authorities. Due to electronic circulation, they will be solved more quickly, the burden on the court experts will be reduced, and public money will be saved. In order for this innovation to work in full, amendments will be made to the legislation. It is noted that an important step forward: a court session can be held in a video conference. For example, the lawyer, from his e-office, can represent the interests of the company: send documents, get video communications during meetings. It is substantiated that a separate electronic cabinet should be created for each case, where the court and trial participants will be able to review all documents at any time. Of course, to use this technology, you need to register in the system email and digital signature. This minimizes the probability of delaying cases when the parties challenge all, without exception, court decisions. Now the electronic review will be not only possible, but also mandatory. If, within five days, the court will not be able to provide electronic proceedings, documents will be translated into paper form. In order for these provisions to work, the State Judicial Administration should publish an instruction on the website of the Verkhovna Rada, solve the issue of setting up electronic cabinets, registering electronic addresses and video fixing.

Thermal Design Improvements on Avionic Device in Confined Space under Supersonic Conditions

Thermal design improvements of avionic devices in confined space under supersonic conditions are presented in this paper through a numerical studies and improvements on the heat sinks and cooling vents. The components locations are also rearranged. Thus the avionic device can operate in the confined space, and heat dissipation can be easier. Simulation results show that the cooling vents added on the surfaces of the electronic cabinet can make heat exchange more smoothly, and the high temperature zones are affected by the changing of the locations of heat sinks obviously. The design rules and guidelines are proposed to improve thermal design. The design and simulation results can be used as the reference for the thermal design of other avionic devices in the similar style.