Digital Technologies in the Organization of Accounting and Control of Calculations for Tax Liabilities of Budgetary Institutions

Syrtseva, Svitlana; Бурлан, С. А.; Katkova, Natalia; Cheban, Yuliia; Пісоченко, Тетяна Сергіївна; Kostyrko, Alla

doi:10.25115/eea.v39i7.5010

Cited by 5 publications

(4 citation statements)

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“…The literature review and the analysis of theoretical approaches to the study of the impact of digital technologies on the organization of control over tax liabilities by budgetary institutions showed that almost all researchers (Bondarenko et al, 2020;Mavlutova et al, 2021;Panasiuk et al, 2021;Prokopenko et al, 2019;Stewart & Clavey, 2021;Syrtseva et al, 2021) are unanimous about the need and inevitability of the transition of fiscal processes to the digital space using artificial intelligence (Mavlutova et al, 2021) and cloud services (Prokopenko et al, 2020;Syrtseva et al, 2021). Therefore, we agree that the use of such services allows the management system to make the calculation of tax liabilities of budgetary institutions transparent and efficient.…”

Section: Discussionmentioning

confidence: 99%

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The Role of Digital Technologies in the Organization of Control Over Tax Liability Settlements of Budgetary Institutions

Ivanchenkova

Маслов

Pikhotska

et al. 2022

Business, Management and Economics Engineering

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Purpose – the aim of the study was to assess the impact of digital technologies on the organization of control over tax liability settlements of state-financed institutions in the general fiscal discipline system. Research methodology – specific methods of accounting and control of tax liabilities were used: Pareto analysis; cluster analysis of EU countries by fiscal discipline level. Findings – the study proved a direct relationship between the extent at which digital technologies are applied in the control of tax liabilities and the level of fiscal discipline in the country. The clustering of the EU-27 countries confirmed the cophenetic correlation between the fiscal discipline violation rate and the total averaged amount of taxes. Research limitations – caused by a large number of budgetary institutions and the difference in the territorial structure of the EU-27 countries, due to which federal Germany and unitary Bulgaria have different levels of subordination of budgetary institutions. Practical implications – the study is analytical and managerial in nature; its results assess the contribution of the digital component in the overall decision-making system. Originality/Value – the study is particularly useful for analysing the achievements, challenges and opportunities for digital transformation of the tax control system of the EU-27 in the field of control over public finance management.

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Section: Discussionmentioning

confidence: 99%

“…Globalization of the economic space and popularization of the remote workplace brings the concept of cloud technology to a new level. This concept implies that information is processed not from one computer or workplace but is shared by any number computers connected to the Internet (Syrtseva et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Role of Digital Technologies in the Organization of Control Over Tax Liability Settlements of Budgetary Institutions

Ivanchenkova

Маслов

Pikhotska

et al. 2022

Business, Management and Economics Engineering

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“…At the same time, the advantages and disadvantages of each of the technologies are not defined. S. Syrtseva analysed digital technologies in the organisation of accounting and control of settlements of tax liabilities [5]. The authors propose to create a modern information and analytical resource of the tax service at the enterprises, which can optimise the accounting and control system.…”

Section: Introductionmentioning

confidence: 99%

Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

TENYUKH¹,

PELEKH²,

KHOCHA³

2022

Scientific Bulletin of Mukachevo State University Series “Economics”

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The rating of Ukraine among European countries in the field of digitalization of economic processes is high. Ukraine has chosen the path of maximum digitization of the national economy. To ensure successful economic activity at Ukrainian enterprises, it is important to introduce and use digital technologies in accounting and auditing. In the practice of accounting, a number of digital technologies are used, each of which has its own advantages and disadvantages. When choosing one or another digital technology, the management apparatus of enterprises takes into account its capabilities and peculiarities of activity. The relevance of the work lies in the importance of introducing digitization of accounting and auditing processes to facilitate the monotonous and uniform work of enterprises and to minimize errors in documents and reporting. The purpose of the article is to study the peculiarities of the use of digital technologies in accounting and auditing at enterprises of Ukraine. When writing the article, general scientific and specific methods were used, among which preference was given to the following: analysis, comparison, observation, synthesis, generalization, abstraction, induction, deduction, graphic. Based on the results of the research, the main types of digital technologies used by Ukrainian enterprises in accounting and auditing were identified, and the specifics of their use were determined. The paper analyzes the level of use of various types of digital technologies in accounting and auditing, outlines their advantages and disadvantages. Statistical data on the use of cloud technologies in accounting and technologies for working with large data sets at enterprises of Ukraine in 2018-2021 were analyzed. Conclusions were made regarding the prospects of using digital technologies in accounting and auditing at Ukrainian enterprises. The practical significance of the obtained results lies in the application of the block diagram by Ukrainian enterprises, which will help in choosing the implementation of a particular digital technology in the enterprise's activities. The manager will be able to familiarize himself with the advantages and disadvantages of each digital technology and make the optimal decision

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“…This study used general interdisciplinary research as the foundation strategy by integrating the discipline of Budgeting, Work performance and organisational compliance to form the framework for the study. This style of the method is a reflection of (Syrtseva et al, 2021). Organisational Compliance: Failure to effectively monitor, identify, investigate, and remedy misbehaviour within an organisation's levels could have disastrous effects.…”

Section: Methodsmentioning

confidence: 99%

Organisational work compliance and budgetary dysfunctions in an emerging economy

Kenetey¹,

Singh²,

Popesko³

International Scientific Conference INPROFORUM

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Political pressure for budgetary compliance and the lack of competitive markets characterise public sector organisations. As a result, preventing budgetary dysfunctions is a key component of budgetary performance in public organisations. One factor that sets local Government's budgeting apart from the national level is its prominence as a public institution. Subsequently, all Government divisions budget for their operations, but the local government budgeting has a unique structural arrangement. The three most significant pieces of local legislation intended to enforce reform in Ghanaian local governance are Ghana's Local Government Act 462, composite budgeting, and the Functional organisational Assessment (FOAT) system. However, compliance with high statutes seems complicated for local governments to adhere to strict laws due to internal and external constraints. The aim is to investigate and explore organisational work compliance concerning budget dysfunctions and their effect on work performance. The paper offers insight into local Government Budgetary regulations and compliance and brings to bare the shortcomings (Budgetary dysfunctions) in abiding by these regulations. This study used the general interdisciplinary research strategy as the foundation for its methodology, and the documentary analysis style was adopted. A conceptual model that describes and analyses the study's assertions are offered. Finally, Future empirical testing will be conducted by the study's offered structure.

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Digital Technologies in the Organization of Accounting and Control of Calculations for Tax Liabilities of Budgetary Institutions

Cited by 5 publications

References 0 publications

The Role of Digital Technologies in the Organization of Control Over Tax Liability Settlements of Budgetary Institutions

The Role of Digital Technologies in the Organization of Control Over Tax Liability Settlements of Budgetary Institutions

Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

Organisational work compliance and budgetary dysfunctions in an emerging economy

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