THE ROLE OF DIGITAL TECHNOLOGIES IN THE ORGANIZATION OF CONTROL OVER TAX LIABILITY SETTLEMENTS OF BUDGETARY INSTITUTIONS-Reference-Cited by-同舟云学术

THE ROLE OF DIGITAL TECHNOLOGIES IN THE ORGANIZATION OF CONTROL OVER TAX LIABILITY SETTLEMENTS OF BUDGETARY INSTITUTIONS

Published:2022-12-30 Issue:02 Volume:20 Page:389-403
ISSN:2669-2481
Container-title:Business, Management and Economics Engineering
language:
Short-container-title:

Author:

Ivanchenkova Larysa¹^ORCID,Maslov Anatoliy²^ORCID,Pikhotska Olha³^ORCID,Partyn Halyna³^ORCID,Blishchuk Kateryna⁴^ORCID,Pikhotska Mariia⁵^ORCID

Affiliation:

1. Department of Digital Technologies of Financial Operations, Odessa National Academy of Food Technologies, Odesa, Ukraine

2. Department of Economic Theory, Macro- and Microeconomics, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

3. Department of Finance, Lviv Polytechnic National University, Lviv, Ukraine

4. Department of Regional and Local Development, Lviv Polytechnic National University, Lviv, Ukraine

5. Department of Finance, Money Circulation and Credit, Ivan Franko National University of Lviv, Lviv, Ukraine

Abstract

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.

Publisher

Vilnius Gediminas Technical University

Subject

Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management,Economics, Econometrics and Finance (miscellaneous),Development,Business and International Management

Reference34 articles.

1. Aaskoven, L. (2018). Budget institutions and taxation. Public Choice, 174, 335-349. https://doi.org/10.1007/s11127-018-0507-7

2. Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: Impacts and paradoxes. Accounting, Auditing & Accountability Journal, 30(4), 850-873. https://doi.org/10.1108/AAAJ-07-2015-2139

3. Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. K. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29-44. https://doi.org/10.1016/j.accinf.2017.03.003

4. Association of Chartered Certified Accountants. (2021). The global nature of accountancy - and the central role of accountants working in and for organisations. АССА. https://www.accaglobal.com/ubcs/en.html

5. Bondarenko, S., Ivanchenkova, L., Okhrimenko, O., Zybareva, O., Karpitskaya, M., & Huz, M. (2020). Risk management of enterprise restructuring strategy. International Journal of Advanced Research in Engineering and Technology, 11(5), 14-25.