Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал:
http://elartu.tntu.edu.ua/handle/lib/34159| Назва: | Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine |
| Автори: | Vovk, Iryna Вовк, Ірина Петрівна Luchko, Mykhailo Drozd, Iryna Plutytska, Kateryna Ruska, Ruslana |
| Приналежність: | Ternopil National Economic University Taras Shevchenko National University of Kyiv Zaporizhzhia National University Ternopil Ivan Puluj National Technical University |
| Бібліографічний опис: | Luchko, M., Drozd, I., Plutytska, K., Ruska, R., Vovk, I. Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine // International Journal of Production Management and Engineering, 2021, 9(1), 37-46. |
| Bibliographic description: | Luchko, M., Drozd, I., Plutytska, K., Ruska, R., Vovk, I. (2021). Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine. International Journal of Production Management and Engineering, 9(1), 37-46. https://doi.org/10.4995/ijpme.2021.13984 |
| Дата публікації: | січ-2021 |
| Дата внесення: | 30-січ-2021 |
| Країна (код): | ES |
| Місце видання, проведення: | Valensia |
| DOI: | 10.4995/ijpme.2021.13984 |
| Теми: | Forecasting Value Added Tax Tax Revenue ARIMA Modelling Regression |
| Діапазон сторінок: | 37-46 |
| Короткий огляд (реферат): | The aim of the article is to study the issues of analysis, modeling with the purpose of forecasting the payment of value added tax (VAT) on goods, works and services imported as imports into the customs territory of Ukraine. The reliability and validity of the planned VAT rate depend on the assessment of the status, forecast, seasonality and trends of economic and social development. The purpose of the work is to analyze and systematize the methodology for modeling VAT revenues from imports, justify the use of the econometric method and develop an adequate ARIMA model. It application is possible in the long term as well as smaller periods of time, which is relevant for monitoring and control of tax revenues. The study revealed the main factors influencing the application of the ARIMA model when modeling VAT revenues from imports. The resulting regression model in STATISTICA linked the variables with an accurate approximation. |
| URI (Уніфікований ідентифікатор ресурсу): | http://elartu.tntu.edu.ua/handle/lib/34159 |
| References: | Andrejovska, A., Pulikova, V. (2018). Tax revenues in the context of economic determinants. Montenegrin Journal of Economics, 14(1), 133-141. Bilan, Y., Mishchuk, H., Samoliuk, N., Yurchyk, H. (2020). Impact of Income Distribution on Social and Eco-nomic Well-Being of the State. Sustainability, 12(1), 429. https://doi.org/10.3390/su12010429 Bogetic, Z., Hassan, F.M. (1993). Determinants of Value-Added Tax Revenue: A Cross-section Analysis (Vol. 1203). World Bank Publications. Büyükşahin, Ü.Ç., Ertekin, Ş. (2019). Improving forecasting accuracy of time series data using a new ARIMA-ANN hybrid method and empirical mode decomposition. Neurocomputing, 361, 151-163. https://doi.org/10.1016/j.neucom.2019.05.099. Danilov, O. (1999). Methodological approach to the economic and mathematical modelling of tax policy. Scien-tific works UFEI, 3(6), 21. Ebrill, L. P., Keen, M., Bodin, J.P., Summers, V.P. (2001). The modern VAT. International Monetary Fund. Ebrill, L., Keen, M., Bodin, J.P., Summers, V. (2002). The allure of the value-added tax. Finance & Develop-ment, 39(2), 44-44. Gamboa, A. M., Sophia, J. (2002). Development of tax forecasting models: Corporate and individual income taxes (No. 2002-06). PIDS Discussion Paper Series. Giesecke, J., Tran, N.H. (2012). A general framework for measuring VAT compliance rates. Applied Econom-ics, 44(15), 1867-1889. https://doi.org/10.1080/00036846.2011.554382. IMF. (2001). Manual on Fiscal Transparency. Retrieved March 23, 2020 from, www.imf.org. Jenkins, G.P., Kuo, C.Y., Shukla, G. (2000). Tax analysis and revenue forecasting. Cambridge, Massachusetts: Harvard Institute for International Development, Harvard University. Retrieved from: https://cri-world.com/publications/qed_dp_169.pdf. Leal, T., Pérez, J.J., Tujula, M., Vidal, J.P. (2008). Fiscal forecasting: lessons from the literature and challeng-es. Fiscal Studies, 29(3), 347-386. Legeida, N., Sologoub, D. (2003). Modeling value added tax (VAT) revenues in a transition economy: Case of Ukraine. Institute for Economic Research and Policy Consulting Working Paper, 22, 1-21. Louzis, D.P. (2019). Steady-state modelling and macroeconomic forecasting quality. Journal of Applied Econo-metrics, 34(2), 285-314. Available at: https://doi.org/10.1002/jae.2657. Luchko, M., Lew, G., Ruska, R., Vovk, I. (2019). Modelling the optimal size of investment portfolio in a non-state pension fund. Journal of International Studies, 12(1), 239-252. https://doi.org/10.14254/2071-8330.2019/12-1/16 MinFin - Ministry of Finance of Ukraine. (2019). Exports and imports of Ukraine. Retrieved from Official Web Site of the Ministry of Finance of Ukraine https://index.minfin.com.ua/ua/economy/ gdp/eximp/ Mishchuk, H., Grishnova, O. (2015). Empirical study of the comfort of living and working environment-Ukraine and Europe: Comparative assessment. Journal of International Studies, 8(1), 67-80. https://doi.org/10.14254/2071-8330.2015/8-1/6 Ngoc Huy, D. (2018). Tax rates effects on the risk level of listed Viet Nam real estate firms during global eco-nomic crisis 2007-2009. Economics, Management and Sustainability, 3(2), 29-41. https://doi.org/10.14254/jems.2018.3-2.3 Rudzkis, R., Maciulaityte, E. (2007). Econometrical Modelling of Profit Tax Revenue. Nonlinear Analysis: Mod-elling and Control, 12(1), 95-112. Sabaj, E., Kahveci, M. (2018). Forecasting tax revenues in an emerging economy: The case of Albania (No. 84404). University Library of Munich, Germany. Shahnazarian, H., Solberger, M., Spånberg, E. (2017). Forecasting and Analysing Corporate Tax Revenues in Sweden Using Bayesian VAR Models. Finnish Economic Papers, 28(1), 50-74. Retrieved from https://www.taloustieteellinenyhdistys.fi/wp-content/uploads/2017/10/FEP_1_17_4_Spanberg.pdf Soto-Ferrari, M., Chams-Anturi, O., Escorcia-Caballero, J.P., Hussain, N., Khan, M. (2019, September). Evalua-tion of bottom-up and top-down strategies for aggregated forecasts: state space models and arima applica-tions. In International Conference on Computational Logistics (pp. 413-427). Springer, Cham. https://doi.org/10.1007/978-3-030-31140-7_26. State Tax Service of Ukraine. (2020). Income of taxes and fees. Retrieved from Official Web Site of the State Tax Service of Ukraine: https://tax.gov.ua/diyalnist-/pokazniki-roboti/ nadhodjennya-podatkiv-i-zboriv--obovyaz/nadhodjennya-podatkiv-i-zboriv/. Stock, J.H. (2001). Time Series: Economic Forecasting. International Encyclopaedia of the Social & Behavioural Sciences. 15721-15724. https://doi.org/10.1016/B0-08-043076-7/00526-X Tiao, G.C. (2001). Time series: ARIMA methods. International Encyclopedia of the Social & Behavioural Sci-ences, 15704-15709. https://doi.org/10.1016/B0-08-043076-7/00520-9. |
| Тип вмісту: | Article |
| Розташовується у зібраннях: | Навчальна література кафедри управління інноваційною діяльністю та сферою послуг |
Файли цього матеріалу:
| Файл | Опис | Розмір | Формат | |
|---|---|---|---|---|
| !!!13984-63502-1-PB.pdf | 1,31 MB | Adobe PDF | Переглянути/відкрити |
Усі матеріали в архіві електронних ресурсів захищені авторським правом, всі права збережені.
Інструменти адміністратора