The Mechanism of Optimization of the Tax Administration System with the Help of the New Information and Communication Technologies

Gashenko, Irina V.; Zima, Yulia S.; Stroiteleva, V. A.; Shiryaeva, Neonila

doi:10.1007/978-3-319-75383-6_37

Cited by 21 publications

(3 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Meanwhile, the remaining 17.37% is influenced by other factors not examined in this study, such as quality of tax services, perceptions of the effectiveness of the tax system, tax sanctions, social norms, trust in government, and others (Bunyamin et al, 2020). Results are supported by previous research conducted by Gashenko et al (2017) that modernization of tax administration system positively affects taxpayer compliance, whereas, in Biletska's (2020) research, modernization of tax administration system cannot be used as an effort to increase mandatory compliance tax.…”

Section: Effect Of Modernization Of Tax Administration System On Indi...supporting

confidence: 82%

Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

Anggadini

Surtikanti

Bramasto

et al. 2022

JEECAR

View full text Add to dashboard Cite

A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which factors have the most significant impact on taxpayer compliance. The study's research method is descriptive and confirmatory analysis with a quantitative approach, with many samples consisting of 100 respondents. The results show that taxpayer compliance in tax settlement is inextricably linked to factors such as Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness. It is possible to conclude that Tax Knowledge has a significant positive impact on Taxpayer Compliance. The modernization of the tax administration system has a significant positive effect on taxpayer compliance. Taxpayer Awareness has a significant positive impact on tax compliance in Indonesia. It is possible to explain how independent variables influence taxpayer compliance. This research is essential to encourage taxpayers to comply with their obligations by using a behavioral approach and current tax policies, which will increase economic prosperity in Indonesia.

show abstract

Section: Effect Of Modernization Of Tax Administration System On Indi...supporting

confidence: 82%

Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

Anggadini

Surtikanti

Bramasto

et al. 2022

JEECAR

View full text Add to dashboard Cite

show abstract

“…The conceptual and applied issues of using the modern possibilities of automatization based on the leading digital technologies in distribution in Industry 4.0 and resulting competition between human (presented by workers of marketing, logistics and sales—e.g. sales managers) and artificial intellectual capital in distribution are studied in the works Bayraktaroglu et al (2019), Cavicchi and Vagnoni (2018), Duodu and Rowlinson (2019), Gashenko et al (2017), Gashenko et al (2016), Gashenko and Zima (2019), Gashenko et al (2018), Matos et al (2017), and Sharma and Dharni (2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Competition between human and artificial intellectual capital in production and distribution in Industry 4.0

Gashenko

Khakhonova

Orobinskaya

et al. 2020

JIC

Self Cite

View full text Add to dashboard Cite

PurposeThe purpose of the research is to study the consequences of total (comprehensive) automatization of entrepreneurship for interested parties through the prism of competition human and artificial intellectual capital in production and distribution in Industry 4.0.Design/methodology/approachThe research is conducted with application of scenario analysis, regression analysis, imitation modeling, forecasting and non-linear multi-parametric optimization with the simplex method.FindingsThe authors perform scenario modeling of competition between human and artificial intellectual capital in production and distribution in Industry 4.0 and offer recommendations for pro-active management of competition between human and artificial intellectual capital in production and distribution in Industry 4.0.Originality/valueContrary to the existing approach to studying competition between human and artificial intellectual capital in Industry 4.0, automatization of distribution, not production, is most preferable. This shows increase of the value of human intellectual capital in distribution during its automatization based on AI. This is an unprecedented and breakthrough conclusion for the modern economic science. It allows creating a completely new direction of research of competition between human and artificial intellectual capital in production and distribution in Industry 4.0, in which optimization of social consequences is achieved not by means of restraint of automatization but by means of its stimulation. The key condition is stimulation of automatization of distribution with limited automatization of production. Based on this conclusion, it is recommended to continue research in continuation of the presented work.

show abstract

“…Description of this problem of risk assessment by taxpayers (contractors), in their studies considered such scientists, Sahajwala R., and van den Bergh P. considered the mechanism of early warning of such risks [3], Radziszewska-Zielina, E., considered the methodology of assessment of contractors in the construction industry [4], Gashenko I.V., considered the mechanism of optimization of tax administration system with the help of new information and communication technologies [5], Saeed Rouhani developed business assessment model, using fuzzy TOPSIS [6], Khristolyubova A. A. , and Nikiforov D. S., considered the process of modeling such risks from information security threats [7][8], Na, O. developed a rating model of corporate information for economic security activities [9], Reggie C., showed the idea of analytical processing of data from different types of information [10], Tipton, H.F., described the impact of risks coming from counterparties in a guide to information security management [11].…”

Section: Introductionmentioning

confidence: 99%

Automation of tax control mechanism with the use of specialized information and analytical systems within the framework of ensuring security

Koltays¹

2020

IJETER

View full text Add to dashboard Cite

The relevance of this work is due to the fact that in the conditions of digitalization of the economy, the tax authorities are forced to actively use the achievements of information technology in their work in order to improve the efficiency of employees and reduce their time spent on certain official duties. The article considers the main problems arising in the activities of tax authorities in the direction of tax control. The basic directions of development of the developed mechanism of automation of the tax control with use of information-analytical systems that in turn allows to raise level of economic safety of the state are revealed. The desktop application reducing time expenses of employees of tax authorities in carrying out of the pre-check analysis in 12 times which serves as an initial point in development of the application for an estimation of risks of economic and information safety is developed.

show abstract

The Mechanism of Optimization of the Tax Administration System with the Help of the New Information and Communication Technologies

Cited by 21 publications

References 1 publication

Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

Competition between human and artificial intellectual capital in production and distribution in Industry 4.0

Automation of tax control mechanism with the use of specialized information and analytical systems within the framework of ensuring security

Contact Info

Product

Resources

About