Comprehensive methodological approach to estimating the research component influ-ence on the information economy development

Kholiavko, Nataliіa; Popova, L.; Marych, Maksym; Hanzhurenko, Iryna; Koliadenko, Svitlana; Ніценко, Віталій

doi:10.33271/nvngu/2020-4/192

Cited by 29 publications

(21 citation statements)

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“…At all stages of the evolution of tax relations, tax administration was interpreted as the creation of conditions for voluntary fulfillment of tax obligations, accordingly, the payment of taxes and fees, and in case of non-compliance with the law-the application of appropriate penalties. Its main goal was and is to achieve efficiency (low cost of taxation) and effectiveness (completeness of the mobilization of tax obligations) of the tax system functioning (Grigoraș-Ichim et al, 2018; Ivashchenko et al, 2017;Bondarenko et al, 2020;Kholiavko et al, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries

Abramova

Shaposhnykov²,

Zhavoronok

et al. 2021

EEA

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Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration’s theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization’s maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.

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Section: Literature Reviewmentioning

confidence: 99%

The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries

Abramova

Shaposhnykov²,

Zhavoronok

et al. 2021

EEA

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“…. The integral objective transportation function is calculated according to a different formula representation, depending on whether it is a continuous function over the entire range of its definition, whether it has discontinuities or discrete one [7,14,15].…”

Section: The Mathematical Modeling Of Multimodal Transportationmentioning

confidence: 99%

“…These systems proved to be reliable basing on the experience of operation of transport organizations of the USSR. However, the conditions of transportation, too big data sets, inherent to the modern operation of transport systems, capabilities of modern computer technologies require new mathematical approaches to the formation of the core of SPDR computer software [7,8].…”

Section: Introductionmentioning

confidence: 99%

Mathematical modeling of multimodal transportation in Ukraine using methods of the graph theory

et al. 2021

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One of the problems of modernizing multimodal transportation of goods in post-Soviet countries is the optimization of the transport supply chain. This requires, in particular, a software package that is to be adapted to local conditions, to the expanded set of risks and the need, in general, to perform optimization on the base of fuzzy data. When choosing the objective function, it is necessary to take into account not only the cost of the specific option of route, the time of transportation, but also the degree of reliability of both the contractors and the infrastructure. For creating a mathematical model were used graph theory and fuzzy logic. Separate types of transport are considered as directed graphs. The set of directed graphs of modes of transport is a multidimensional graph, under the presence of connecting arcs between their nodes. These nodes represent the points of transshipment. The software package assesses the reliability of each section of the supply chain. The developed software package using the proposed mathematical model will allow improving multimodal transportation of goods.

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“…The main one is the country's ability to ensure po litical stability for investors. Therefore, the government, which seeks to attract investment in vital sectors of economy, should pay special attention to political institutions and, if necessary, design mechanisms to compensate for institutional shortcom ings [11,12]. At the same time, investors not only demand the appropriate institutional environment, but should also trust any explicit or implicit promises of the government, which are indicators of the possibility of obtaining a fair rate of return on investment.…”

Section: Priority Areas For Improving the Institutional Environment Imentioning

confidence: 99%

Institutional and socio-economic factors of the educational trend in Ukraine in the context of European integration

Куклін¹,

Pustoviit²,

Azmuk³

et al. 2021

Nauk. visn. nat. hirn. univ.

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Purpose. To assess institutional factors and the results of education reform in Ukraine, considering economic and social development of the country; to specify the main institutional European integration tendencies of Ukraine in the field of education taking into account the factor of human capital. Methodology. The methodological basis of the work proposed involves such universal methods of scientific knowledge as analysis; synthesis; inductive method; deductive method; causal modeling; combined application of complementary approaches and methods based on the principles of general scientific methodology, in particular, competency-based, person-centered, culturological ones. Findings. It is found that the conditions for reforming Ukrainian education taking into account the global educational and European integration trends provide for institutional processes in the socio-economic sphere and radical changes in the content, forms of organization and methods of teaching and education. Namely, this refers to designing the educational process as an institution of successful personal and professional socialization based on EU requirements, which will lead to the growth of national capital through accelerated human accumulation and bring Ukraine closer to complete European integration. Originality. The study identifies key trends in Ukrainian, European and world educational spheres, as well as the reasons that negatively affect the development of education in Ukraine and do not allow it to significantly influence the competitive potential of countries and deliver on European integration opportunities. In contrast to previously suggested investigations, this approach focuses on the institutional and socio-economic factors of the educational trend. Practical value. The results of the research can be used by experts in the formation of institutional requirements for designing the trend of the education system in Ukraine, taking into account the requirements of European integration.

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Comprehensive methodological approach to estimating the research component influ-ence on the information economy development

Cited by 29 publications

References 0 publications

The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries

The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries

Mathematical modeling of multimodal transportation in Ukraine using methods of the graph theory

Institutional and socio-economic factors of the educational trend in Ukraine in the context of European integration

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