Tax Free: World Experience and Domestic Practice

Kliuchka, Olha; Chunytska, Iryna; Kovalchuk, Mariia

doi:10.32843/bses.55-28

Cited by 2 publications

(1 citation statement)

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“…Питання організації електронної комерції та онлайн-аукціонів розглянуто у низці наукових публікацій та навчальних матеріалів [9][10][11][12][13][14][15][16], що свідчить про актуальність такого підходу для побудови сучасних бізнесових інформаційних систем. Окремо варто відзначити ті роботи, які розглядають питання застосування інтелектуальних систем для функціонування інтернет-комерції та онлайн-аукціонів [17,18].…”

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Project of the information system of sales on the charity auction platform

Kravets¹,

Yaremko²

2023

Vìsn. Nac. unìv. "Lʹvìv. polìteh.", Ser. Ìnf. sist. merežì

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This paper describes the requirements for the project of an information sales system on the platform of charitable online auctions, which offers a fundamentally new way to sell valuable property, such as real estate or transport. The designed information system is a non-standard solution for the implementation of auction sales, since in economically unstable times it is intended to become an alternative way for sellers to expose their property as a lot; to play a lot between the participants of the auction and give a chance to low-income segments of the population to become owners of valuable property for a relatively small amount of the bid in the auction; pay part of the collected amount in favor of charitable foundations for which users will vote when participating in the auction; enrich the state budget by paying taxes on the purchase and sale procedure. The expediency of creating such an information system was assessed on the basis of comparing it with the existing prototypes. To substantiate the relevance of the project, a system of experimental evaluation of the characteristics of the designed system and its analogues has been developed according to a number of criteria. A number of advantages and critical differences of the system project have been identified. On the basis of the project management method S.M.A.R.T. the goals of creating an information system are formulated and a list of tasks to achieve them is determined. Structural, functional, informational, business and client requirements for the project are outlined. The main means of developing an IT project in TypeScript on the Node.js and Angular platforms are indicated. Integration of the information system with the Fondy payment system to save proceeds from the auction is proposed. The risks of project implementation are identified and ways to minimize their impact are outlined.

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Project of the information system of sales on the charity auction platform

Kravets¹,

Yaremko²

2023

Vìsn. Nac. unìv. "Lʹvìv. polìteh.", Ser. Ìnf. sist. merežì

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Features of the functioning of duty free and tax free areas in Ukraine and the European Union

Chyrkova

ZUZAK

2022

Econ. Fin. Law

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Introduction. In the current conditions of the development of foreign economic relations in Ukraine, the activity of duty-free shops is of particular importance. However, at the moment, the peculiarities of the activity of duty-free shops are practically not covered in the regulatory acts of Ukraine. The purpose of the paper is to investigate the activity of duty free and tax free in Ukraine, to identify problematic aspects and to propose specific directions for solving the problem. Results. The special status of duty-free shops is not directly established either by the Treaties on the EU or the Treaty on the Functioning of the EU, nor by the consolidated Customs Code of the EU member states. In EU duty-free shops, the "tax-free" system operates, which differs precisely in that the goods are not exempt from VAT for EU citizens, but at the same time, non-EU citizens are provided with the possibility of receiving a refund of the value of the added tax the value for which the customs declaration is filled out. Such a system is connected with the fact that the EU actually has no borders. Ukraine is the only European country where there is no tax-free option for tourists. Conclusion. According to the results of the research, it is worth emphasizing that it is necessary to introduce automatic and transparent VAT refund procedures, as in the EU countries, to introduce new provisions to the Tax Code of Ukraine, which will provide for and describe in detail the features of VAT calculation when supplying goods to duty-free shops trade, it is also important to get rid of smuggling. It is necessary to conduct negotiations to improve the existing free trade agreements between Ukraine and the EU, including to settle the issue of the rules of origin of goods.

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Tax Free: World Experience and Domestic Practice

Cited by 2 publications

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Project of the information system of sales on the charity auction platform

Project of the information system of sales on the charity auction platform

Features of the functioning of duty free and tax free areas in Ukraine and the European Union

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