Areas of Improvement of Tax Administration in the Implementation of Property Seized at Customs at Electronic Auctions and Reductions

Introduction. The sale of property transferred to the state for violation of customs legislation is carried out at customs auctions and reductions in the electronic trading system. The administrator of the electronic trading system and responsible for ensuring the functioning of the electronic trading system is the state enterprise “Prozorro.Sales”. However, due to the fact that the procedure for selling goods through electronic auctions and reductions was introduced in Ukraine only at the end of 2019, the process of administration of taxes and fees during this time has many contradictions that require further study and proposal to eliminate them. The purpose of this article is to form proposals for improving the administration of taxes in the sale of property that becomes the property of the state for violation of customs legislation at electronic auctions and reductions. Results. Normative legal acts have been determined in accordance with which the sale of goods and vehicles that have become the property of the state for violation of customs legislation at electronic auctions and reductions is carried out. The current state of sales of goods at electronic customs auctions and the procedure for tax administration in transactions for the sale of property that becomes the property of the state for violation of customs legislation at electronic auctions and reductions are studied. Directions for improving the administration of taxes in the sale of property that becomes the property of the state for violation of customs legislation at electronic auctions and reductions. Conclusions. Therefore, the procedure for the sale of property transferred to the state for violation of customs legislation through electronic auctions is only being introduced in Ukraine, and therefore, the sale of goods and vehicles through electronic auctions remains isolated. In this regard, the process of selling property and administering taxes and fees during this time has many contradictory points that need further clarification and legal regulation. Despite this, the introduction of the selling goods possibility that became state property for violating customs legislation through electronic auctions and reductions has greatly simplified the procedure for disposing of property that has become state property for violating customs legislation.

Electronic auctions for the sale of land lease rights: new opportunities and risks

The purpose of the article is to investigate the results of electronic auctions for the sale of lease rights to agricultural land in Ukraine, to identify the main trends of such transactions and the feasibility of such auctions. Research methods. An empirical method was used (comprehensive assessment of a pilot project for conducting electronic auctions for the sale of lease rights to agricultural land in Ukraine); analytical and statistical method (calculated the results of electronic bidding); graphical method (illustrative representation of the results of calculations in the dynamics); abstract-logical method (generalization and formulation of conclusions). Research results. An analysis of electronic auctions for the sale of agricultural land lease rights in Ukraine, which took place for the period from 2018 to 2019. As a result, the minimum and maximum price for the lease of 1 ha of land in Ukraine, their share of the normative monetary valuation, the number of plots and their areas, the lease rights for which were exercised. The main trends of these transactions and the feasibility of such auctions are identified. Scientific novelty. Trends and prospects for the development of electronic auctions for the sale of agricultural land lease rights in Ukraine have been identified, which creates an opportunity to formulate proposals for further introduction of such a format for the implementation of land ownership in Ukraine. Practical significance. The results of research showed that the experience of selling leases on agricultural land through electronic bidding (auctions) can be effectively used on a permanent basis not only when selling leases, but also when selling land ownership when opening a land market. Figs.: 4. Refs.: 15.

Detecting Indicators of Horizontal Collusion in Public Procurement with Machine Learning Methods

Improvement of procurement procedures and their digitization help prevent and identify cartels, but at the same time lead to the emergence of new anticompetitive schemes. In this paper we focus on electronic auctions, which have become the main method of public procurement in Russia in recent years. As e-auctions provide access to many big government orders; the incentives for bidders to join anti-competitive agreements are increased. Therefore, the development of methods to detect bid rigging at electronic auctions is of high practical importance. The aim of this work was to develop a method for detecting signs of horizontal collusion at an auction. We use machine learning methods to train classifiers that predict the presence or absence of cartel in electronic auctions, depending on the distribution of bidders, the time of submission of applications, the duration of the auction and the number of participants. Variables for the model were selected on the basis of distribution plots built for sample of cartels and random sample. The study is based on data from public procurement Web portal and the information about bid rigging from cases of the Federal Antimonopoly Service. The results showed that the Random forest model most accurately predicts the detection of the cartels on electronic auctions. The accuracy of the prediction is 84%, and the recall and precision of the model are 83 and 87%, respectively. The most significant variables for the classification are the level of price reduction, the difference in the time of application filing of participants and the value of the maximum starting price of contract.

PENINGKATAN PEMBELIAN ULANG MELALUI PROMOSI, CITRA PERUSAHAAN, PELAYANANAN DENGAN MEDIASI KEPUASAN PELANGGAN

AbstrakSejak diberlakukannya lelang elektronik, persaingan bisnis jasa konstruksi sangat tinggi.Hal ini berdampak pada berkurangnya paket pekerjaan dan penurunan jumlah pelanggan,sehingga mengurangi pendapatan dan laba perusahaan. Tujuan dari studi ini adalahmenganalisis pengaruh promosi, citra perusahaan, pelayanan terhadap kepuasan pelanggandalam meningkatkan pembelian ulang. Penelitian ini menggunakan pendekatan kuantitatifeksplanatori dengan metode survei. Sampel penelitian adalah sebanyak 53 user CV. SelaksaPrada, diambil dengan menggunakan metode sensus. Teknik analisis data digunakan analisisjalur. Hasil penelitian menunjukkan terdapat pengaruh positif promosi, citra perusahaan,pelayanan terhadap kepuasan pelanggan. Hasil selanjutnya menjelaskan terdapat pengaruhpositif promosi, citra perusahaan, pelayanan dan kepuasan pelanggan terhadap pembelianulang.Kata kunci: promosi, citra perusahaan, pelayanan, kepuasan pelanggan, pembelian ulang.AbstractSince the introduction of electronic auctions, the competition of construction services businessis very high. These results in reduced work packages and decreases in subscriber numbers,thereby reducing earnings and profits. The purposes of this study are to analyze the influenceof promotion, corporate image, and service to customer satisfaction, toward increase repeatpurchase. This study used explanatory quantitative approach with survey method. The samplesof research are 53 users CV. Selaksa Prada, taken using the census method. Data analysistechniques path analysis. The results showed there are positive influences of promotion,corporate image, and service to customer satisfaction. The results further explain that thereare positive influences of promotion, corporate image, service, and customer satisfaction withrepeat purchaseKeywords : Promotion,Corporate image,service quality,Customer satisfaction, Repeat purchase