Tax revenues estimation and forecast for state tax audit

Serikova, Madina; Sembiyeva, Lyazzat; Balginova, Kuralay; Alina, Gulzhan; Шахарова, А.Е.; Kurmanalina, Anar

doi:10.9770/jesi.2020.7.3(64)

Cited by 5 publications

(1 citation statement)

References 10 publications

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“…Serikova et al (2018), using Kazakhstan as an example, investigate the features of the organizational model of tax revenue management and tax administration activities and determine the peculiarities of forming a partnership model of tax management within the framework of a promising innovative development model. Later, Serikova et al (2020) applied a correlation model to determine the relationship between macroeconomic indicators and state budget revenue generation in the form of taxes. The authors also noted the importance of choosing a tax revenue forecasting method for budget planning.…”

Section: Introductionmentioning

confidence: 99%

State budget revenue optimization using the simplex method

Shkolnyk¹,

Kozmenko²,

Drahosova³

et al. 2021

Journal of International Studies

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State budget revenue generation is the result of the implementation of fiscal policy and the basis for effective government performance. Given that the approaches to generating state budget revenues vary significantly between different countries in terms of the structure of tax revenues and their ratio to non-tax revenues, there is no unified optimal ratio. The article focuses on the study of this issue in Ukraine. Since Ukraine is trying to bring its financial system and, in particular, public finance, as close as possible to the standards and norms of the European Union, it is interesting to model the optimal structure of budget revenues based on the analysis of state revenues in the EU countries. In the article authors suggest the ways to optimizes Ukraine's state budget revenues using the simplex method, which is based on the use of data on their 2007-2019 structure. The main guideline in determining the limits of their optimal volume is the practice of forming national revenues in 25 EU countries over the same period. An additional justification for determining the optimal structure was the use of regression analysis, the results of which were applied to determine the nature and strength of the functional relationships between the income structure and the integral coefficient of structural changes in GDP. Half of the items turned out to have a direct impact, while the other half had a reverse impact on the GDP structure by type of economic activity. Comparison of the obtained optimal values of individual income items with their actual values made it possible to substantiate that the share of internal taxes on goods, services, property and business taxes, as well as an increase in rent payments, needs to be revised upward. In the future, this will require a revision of the regulatory framework for specified taxes and the mechanism for their administration.

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Section: Introductionmentioning

confidence: 99%

State budget revenue optimization using the simplex method

Shkolnyk¹,

Kozmenko²,

Drahosova³

et al. 2021

Journal of International Studies

View full text Add to dashboard Cite

show abstract

Efficiency of Tax Instruments in Stimulation of Investment Activity

Omshanova

Chalova

2022

Strategies and Trends in Organizational and Project Management

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Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation

Sivolapenko

Sapozhnikova

2020

E3S Web Conf.

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Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.

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Tax revenues estimation and forecast for state tax audit

Cited by 5 publications

References 10 publications

State budget revenue optimization using the simplex method

State budget revenue optimization using the simplex method

Efficiency of Tax Instruments in Stimulation of Investment Activity

Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation

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