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THREATS TO THE TAX SECURITY OF TAXPAYERS IN THE MODERN ECONOMIC CONDITIONS 现代经济条件下纳税人纳税安全面临的威胁
Svitlana Shulyarenko
Taxes are the main source of filling the state budget. Considerable attention is paid to the fiscal security of the state in the conditions of martial law. Ensuring the country's tax security is impossible without compliance with tax security by the taxpayers themselves. Scientists consider tax security at different levels: tax security of taxpayers, the region, the state, international tax security. Tax security consists of such elements as threats, risks, level, indicators of tax security. The article substantiates the concept of tax security of taxpayers and tax security management as a set of measures to ensure the optimal level of tax security. The tasks of tax security management include identifying threats to tax security, determining the actual and optimal level of tax security, substantiating and implementing measures to ensure the optimal level of tax security, determining the effectiveness of measures to adjust management decisions. Threats to the tax security of taxpayers are divided into managed and unmanaged by the possibility of influencing and managing them. The managed types of threats include the company's management system, the qualifications of accounting staff, the level of tax culture, accounting policy, and the taxpayer's financial condition; to the unmanaged -the system of administration of taxes and fees, changes in tax legislation and the structure of control bodies, a high level of tax burden, force majeure, circumstances of force majeure. Blocking the registration of tax invoices in the Unified register of tax invoices as a tool for electronic administration of value added tax poses a threat to VAT payers, leads to the impossibility of recognizing the tax liability and VAT tax credit. The introduced changes in taxation had a positive effect on taxpayers and the country's budget during martial law.Keywords:tax security, tax security management, threats to tax security, administration of taxes and fees.
税收是填补国家预算的主要来源。在戒严状态下,国家的财政安全受到了相当大的关注。没有纳税人自身对税收安全的遵守,就不可能保障国家的税收安全。科学家们从不同的层面考虑税收安全:纳税人的税收安全、地区的税收安全、国家的税收安全、国际的税收安全。税收安全包括税收安全的威胁、风险、水平和指标等要素。本文将纳税人税收安全的概念和税收安全管理作为保证税收安全最优水平的一套措施加以具体化。税收安全管理的任务包括识别税收安全的威胁,确定税收安全的实际和最优水平,制定和实施确保税收安全最优水平的措施,确定调整管理决策措施的有效性。根据影响和管理纳税人纳税安全的可能性,将纳税人纳税安全面临的威胁分为可控威胁和非可控威胁。被管理的威胁类型包括公司的管理制度、会计人员的素质、税务文化水平、会计政策、纳税人的财务状况;对不可抗力——税费管理体制、税收立法和治理主体结构的变化、税负水平过高、不可抗力、不可抗力的情形。将增值税发票统一登记作为增值税电子管理的工具,阻碍增值税发票的登记对增值税纳税人构成威胁,导致增值税纳税义务的认定和增值税税收抵免无法实现。在戒严令期间引入的税收变化对纳税人和国家预算产生了积极影响。关键词:税收安全,税收安全管理,税收安全威胁,税费管理
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引用次数: 0
IMPACT ON THE MARKETCAPITALIZATION OF BLOCKCHAIN-BASED CRYPTOCURRENCIES 对基于区块链的加密货币市值的影响
Artem Koldovskyi
This paper presents an advanced econometric model specifically designed to analyze the intricate relationship between blockchain technology and various economic variables. The model serves as a robust framework for comprehending the impact of blockchain on investment patterns, adoption rates, and market trends. By quantifying these relationships, the model enables predictions regarding future trends in the blockchain industry and facilitates the identification of factors influencing growth or hindering adoption. With its wide-ranging applicability, the model offers profound insights for policymakers, investors, entrepreneurs, and researchers, shedding light on the economic implications of this rapidly evolving technology.The findings of this study reveal a multitude of significant insights regarding the economic implications of blockchain technology. The econometric model demonstrates a strong positive relationship between blockchain investment and adoption rates, indicating that increased investment leads to higher adoption levels. Moreover, the model identifies specific market trends and factors that influence the growth and adoption of blockchain technology. By highlighting these factors, stakeholders can make informed decisions and strategize accordingly.The econometric model forblockchain technology offers numerous applications and implications for various stakeholders. Policymakers can leverage the model's insights to develop regulatory frameworks that foster blockchain innovation while mitigating risks. Investors can utilize the model to make data-driven investment decisions and identify lucrative opportunities within the blockchain industry. Entrepreneurs can gain valuable insights into the factors driving adoption and tailor their business strategies accordingly. Additionally, researchers can expand their understanding of the relationship between technology and economic variables, contributing to the development of new theories and frameworks.
本文提出了一个先进的计量经济学模型,专门用于分析区块链技术与各种经济变量之间的复杂关系。该模型是一个强大的框架,用于理解区块链对投资模式、采用率和市场趋势的影响。通过量化这些关系,该模型可以预测区块链行业的未来趋势,并有助于识别影响增长或阻碍采用的因素。该模型具有广泛的适用性,为政策制定者、投资者、企业家和研究人员提供了深刻的见解,揭示了这一快速发展的技术的经济含义。这项研究的结果揭示了关于区块链技术经济影响的许多重要见解。计量经济模型表明,区块链投资与采用率之间存在强烈的正相关关系,表明投资的增加会导致采用率的提高。此外,该模型还确定了影响区块链技术增长和采用的特定市场趋势和因素。通过强调这些因素,利益相关者可以做出明智的决策并制定相应的战略。区块链技术的计量经济模型为各种利益相关者提供了许多应用和影响。政策制定者可以利用该模型的见解来制定监管框架,促进区块链创新,同时降低风险。投资者可以利用该模型做出数据驱动的投资决策,并在区块链行业中识别有利可图的机会。企业家可以对推动采用的因素获得有价值的见解,并相应地调整他们的商业策略。此外,研究人员可以扩大他们对技术和经济变量之间关系的理解,有助于发展新的理论和框架。
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引用次数: 0
A SYSTEM MODEL OF DECISION-MAKING TRANSPORTATION PROCESS MANAGEMENT IN TRANSPORT INFRASTRUCTURE PROJECTS 交通基础设施项目运输过程管理决策系统模型
H. Holub, M. Tkachuk, V. Melenchuk, Y. Lushchai
Aspects of system analysis of the process of railway transportation management are considered in the work. Each of them is analyzed in detail and the role of each in managing the transportation process is determined. It was determined that the implementation of complex automated management systems led to the definition of a typical multi-level structure of the application system, which provides a combination of various management goals, however, the use of certain tools does not affect any of the aspects of the analysis. System models of the decision-making process in transportation process management, each level of the analytical system of transportation process management, are presented. The functions and processes of each of these levels are analyzed in detail. With the help of system models developed in the work, the hierarchical principle of management of the transportation process is considered, which is based on detailing management actions and, at the same time, narrowing the number of basic management objects.
在工作中考虑了铁路运输管理过程的系统分析。对它们进行了详细的分析,并确定了它们在运输过程管理中的作用。确定了复杂自动化管理系统的实现导致定义了典型的多层次结构的应用系统,它提供了各种管理目标的组合,然而,某些工具的使用不影响任何方面的分析。给出了运输过程管理决策过程的系统模型和运输过程管理分析系统的各个层次。详细分析了各个层次的功能和过程。借助工作中开发的系统模型,考虑了运输过程管理的分层原则,即在细化管理动作的基础上,缩小基本管理对象的数量。
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引用次数: 0
RELATIONAL DATABASE WORK OPTIMIZATION OF THE TRANSPORT INFORMATION SYSTEM 交通信息系统的关系数据库工作优化
I. Saiapina
Informatization of society poses new challenges and requirements for information systems in transport, which are responsible for data processing and storage. A significant number of performance problems in developed applications are related to databases, because often poor database performance directly affects the application's slowdown. For the normal functioning of the processes of diagnostics of rolling stock and automation systems, decision-making, and the formation of reports in the transport industry, the task of optimizing the management of databases and ensuring their productivity under the condition of simultaneous multi-user access arises. The article discusses the stages of query execution and approaches to increasing the efficiency of the query optimizer. The main factors that depend on the performance of queries in information systems based on relational databases are analyzed. Optimization criteria can include such performance estimates as time required to generate a report, query execution time, speed of finding data in non-indexed fields, maximum number of simultaneous accesses to data in multi-user mode, speed of indexing, as well as update, delete and add operations.
社会信息化对负责数据处理和存储的交通运输信息系统提出了新的挑战和要求。在开发的应用程序中,大量的性能问题都与数据库有关,因为糟糕的数据库性能通常会直接影响应用程序的运行速度。为了保证交通运输行业中车辆和自动化系统的诊断、决策和报告形成过程的正常运行,在多用户同时访问的条件下,优化数据库的管理并保证其生产力的任务应运而生。本文讨论了查询执行的各个阶段以及提高查询优化器效率的方法。分析了关系数据库信息系统中影响查询性能的主要因素。优化标准可以包括诸如生成报告所需的时间、查询执行时间、在非索引字段中查找数据的速度、在多用户模式下对数据的最大同时访问次数、索引速度以及更新、删除和添加操作等性能估计。
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引用次数: 0
DEVELOPMENT OF THE PRINCIPLES OF BASALT FIBER MODIFICATION WITH THE PURPOSE OF INCREASING THE EFFICIENCY OF ITS APPLICATION IN TRANSPORT CONSTRUCTION 发展玄武岩纤维改性原理提高其在交通建设中的应用效率
O. Doroshenko
The article examines the experimental and theoretical justification of the use of basalt fiber, as a promising material, with the help of which it is possible to obtain a new class of building materials. As a result, it was established that an increase in temperature contributes to an increase in alkali resistance of the fiber. The mass loss during aging in an alkaline solution after 28 days is about 5%, while the initial fiber loses more than 30% of the fiber mass during this time. A further increase in the temperature of isothermal aging is not effective due to a decrease in alkali resistance of the fibers and economic impracticability. To explain the processes occurring in the structure of the fiber during its heat treatment, X-ray images and spectra of the original and heat-treated fiber were obtained. In the process of heat treatment from 300 to 500 0С, the processes of defect healing, changes in the chemical composition and surface structure of the fibers occur as a result of Fe+2 → Fe+3 oxidation and the formation of iron oxide tetrahedra [FeO4]Na with the attraction of alkaline cations to the surface of the fibers. The expediency of thermal treatment of basalt fiber at a temperature of 500 0C is substantiated, which leads to compaction of the fiber structure and contributes to increasing its alkali resistance, which is confirmed by the morphostructural features of the surface of heat-treated basalt fiber aged in cement mortar.
本文考察了玄武岩纤维作为一种有前途的材料的实验和理论依据,有助于获得一类新的建筑材料。结果,确定了温度的增加有助于纤维的耐碱性的增加。28天后在碱性溶液中老化期间的质量损失约为5%,而初始纤维在此期间损失超过纤维质量的30%。由于纤维的耐碱性降低和经济上不可行,进一步提高等温老化的温度是无效的。为了解释纤维在热处理过程中发生的结构过程,获得了原始纤维和热处理纤维的X射线图像和光谱。在300℃至500℃的热处理过程中,Fe+2会导致纤维的缺陷愈合、化学成分和表面结构发生变化→ Fe+3氧化和氧化铁四面体[FeO4]Na的形成,碱性阳离子对纤维表面的吸引力。证实了在500℃温度下对玄武岩纤维进行热处理的方便性,这导致了纤维结构的压实,并有助于提高其耐碱性,在水泥砂浆中老化的热处理玄武岩纤维表面的形态结构特征证实了这一点。
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引用次数: 0
ON THE QUESTION OF DETERMINING THE EFFICIENCY OF THE MODERNIZATION OF ELECTRIC TRAINS 关于确定电力列车现代化效率的问题
Y. Kalabukhin, I. Martynov, A. Trufanova
The article presents the results of the development of a methodological approach to determining the components of the efficiency of the modernization of rolling stock using the example of the exploitation of bushing units with new generation bearings. Factors affecting the amount of additional capital costs for the modernization of electric trains with improved bushing units are analyzed. It is shown that additional capital investments arise due to the costs of research and development works, which are associated with the modernization of electric trains, as well as the costs of purchasing and equipping an electric train with new-generation bushing units instead of basic ones. It is proposed to adapt the calculation of the annual operating costs for the operation of the electric train to the conditions of the specific route served by it and to the existing system of maintaining the rolling stock in a technically sound condition. At the same time, the calculation of operational indicators of the use of the electric train on the route was performed. The influence of electric train modernization on the change in the annual operating costs of the suburban rail transport economy is analyzed. The average annual savings in operating costs for the repair and maintenance of the new generation of bogie assemblies per one electric train of the EPL9t series and the discounted economic effect of modernization for the remaining period of operation of the electric train were determined. It was established that the payback period for additional capital investments does not exceed 5.5 years. The proposed scientific and practical procedure for determining the components of efficiency allows to scientifically justify the feasibility of modernizing electric trains with new-generation bogies, taking into account the remaining period of their operation.
本文以开发具有新一代轴承的衬套单元为例,介绍了确定机车车辆现代化效率组成部分的方法学方法的开发结果。分析了影响带改进套管单元的电动列车现代化的额外资本成本的因素。研究表明,额外的资本投资是由于与电动列车现代化相关的研发工作成本,以及购买和配备新一代套管单元而非基本套管单元的电动列车的成本。建议将电动列车运营的年度运营成本计算调整为其所服务的特定路线的条件,并调整为将机车车辆保持在技术完好状态的现有系统。同时,对该线路使用电动列车的运营指标进行了计算。分析了电动列车现代化对郊区轨道交通经济年运营成本变化的影响。确定了EPL9t系列每列电动列车新一代转向架组件的维修和维护运营成本的平均年节约额,以及电动列车剩余运营期现代化的贴现经济效果。已经确定,额外资本投资的回收期不超过5.5年。所提出的确定效率组成部分的科学实用程序可以科学地证明采用新一代转向架对电动列车进行现代化改造的可行性,同时考虑到电动列车的剩余运行时间。
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引用次数: 0
FORMATION OF A RATIONAL ROUTE NETWORK FOR THE DELIVERI OF CONTAINERED CARGO 形成合理的集装箱货物运输航线网络
N. Potaman
The formation of a rational route network contributes to the timely and uninterrupted delivery of products and more efficient interaction of supplier organizations, recipient organizations and trucking organizations. However, at present, the issues of increasing the level of customer service, which in market conditions are closely related to the problem of service and quality of service, are becoming increasingly important. The quality of transportation should be understood as the ability of the trucking industry to meet the needs of enterprises and the public in transport services with minimal costs. Thus, there is a question of forming a rational route network, which would improve the quality of customer service with minimal costs. The use of economic and mathematical methods and information technologies in the formation of a rational route network allows to obtain a synergistic effect, namely by reducing overall costs, improve the quality of service. The formation of a rational route network according to the proposed algorithm allows to determine the cost of delivery of goods and the level of service of cargo owners with the specified number of dispatchers and cars at the enterprise and provide companies with practical recommendations on the number of dispatchers and cars needed to meet customer needs. service.
形成合理的路线网络,有利于产品的及时、不间断交付,有利于供应商组织、接收方组织和运输方组织之间更有效的互动。然而,目前,提高客户服务水平的问题变得越来越重要,这在市场条件下与服务和服务质量问题密切相关。运输质量应被理解为卡车运输业以最低成本满足企业和公众在运输服务方面的需要的能力。因此,形成一个合理的路线网络的问题,这将以最小的成本提高客户服务的质量。利用经济和数学方法以及信息技术形成合理的路线网络,可以获得协同效应,即通过降低总成本,提高服务质量。根据所提出的算法形成合理的路线网络,可以确定企业在指定数量的调度员和车辆下的货物交付成本和货主的服务水平,并为企业提供满足客户需求所需的调度员和车辆数量的实用建议。服务。
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引用次数: 0
THE INFLUENCE OF THE ENVIRONMENT ON THE BEARING STRUCTURES OF PASSENGER CARS 环境对乘用车轴承结构的影响
N. Radkevich
The article analyzes the impact of the environment on the load-bearing metal structures of passenger cars using the example of special-purpose cars based on the results of technical diagnostics in order to extend the service life.According to the results of the analysis, it was determined that despite the initial high characteristics of the load-bearing elements and the body shell, the very design of the passenger car body creates favorable conditions for the development of corrosion of the internal surfaces of the load-bearing elements. The analysis of the obtained results showed that the main operational damage to body elements can be divided into mechanical and corrosion. despite the initial high characteristics of the load-bearing elements of the structure and the shell of the body, the very design of the body of the passenger car creates favorable conditions for the development of the process of corrosion of the internal surfaces of the loadbearing elements. The bodies of wagons built in 1982-1990, which came for repair from most railways, were examined. For a long time, the author analyzed the technical condition of the bodies of passenger cars, technical diagnostics in order to extend the service life. Corrosion damage to the body of the passenger car was detected: the floor of the body, the belt of the lower lining, through-corrosion of the lining of the side walls). It was established that the rate of corrosion destruction increases from zero in the initial period of operation, when the protective properties of the anti-corrosion coating are effective, to 0,8 mm per year. Such a high intensity is explained by the specifics of the body design and the conditions of its operation.
本文在技术诊断结果的基础上,以专用车为例,分析了环境对乘用车承重金属结构的影响,以期延长其使用寿命。根据分析结果,确定了尽管最初承重元件和车身外壳具有很高的特性,但乘用车车身的设计为承重元件内表面腐蚀的发展创造了有利条件。分析结果表明,对车身元件的主要操作损伤可分为机械损伤和腐蚀损伤。尽管最初结构和车身外壳的承载元件具有很高的特性,但乘用车车身的设计本身为承载元件内表面腐蚀过程的发展创造了有利条件。1982年至1990年间建造的大部分铁路的车厢都是用来修理的,他们对这些车厢的车身进行了检查。笔者长期对乘用车车身的技术状况进行分析,进行技术诊断,以期延长乘用车的使用寿命。检测到乘用车车身的腐蚀损伤:车身底板、下衬带、侧壁衬穿腐蚀)。结果表明,腐蚀破坏速率从运行初期的零(当防腐涂层的保护性能有效时)增加到每年0.8 mm。如此高的强度是由身体设计的细节和操作条件来解释的。
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引用次数: 0
APPLICATION OF MANEUVERING ELECTRIC LOCOMOTIVES FOR TRANSFER AND FREIGHT WORK 机动电力机车在转运和货运工作中的应用
I. Riabov, L. Overianova, D. Iakunin, I. Bilokon, S. Goolak
The paper reviews shunting electric locomotives, the use of which is becoming widespread due to lower costs of fuel and energy resources and a reduction in the impact on the environment. Mathematical models of the movement of a train with a shunting electric locomotive have been developed. A four-axle electric locomotive with a power of 750 kW is proposed for research. A mathematical model of the movement of a train with a ChME3 diesel locomotive has been developed. To compare the costs of fuel and energy resources for freight and transfer operations, simulations of train movement were carried out on sections of the route Kharkiv-Sortuvalny – Merefa and Kharkiv-Sortuvalny – Lyubotyn with different numbers of cars. The simulation was carried out for movement with a shunting electric locomotive and a ChME3 diesel locomotive. It was established that the costs of fuel and energy resources in the case of using a shunting electric locomotive are 2.5-3 times lower compared to a ChME3 diesel locomotive. Based on the obtained results, it is proposed to use dual mode locomotives for the renewal of shunting rolling stock for electrified sections of railways. The locomotive must be equipped with an energy-efficient electric drive and a combined power plant based on a modern diesel engine or other primary energy source in combination with an on-board energy storage system and intelligent management of energy flows in the traction system.
本文综述了调车电力机车,由于燃料和能源成本的降低以及对环境的影响的减少,调车电力机车的使用越来越广泛。已经建立了带有调车电力机车的列车运动的数学模型。提出研制一台功率为750千瓦的四轴电力机车。建立了ChME3型内燃机车列车运动的数学模型。为了比较货运和转运作业的燃料和能源成本,对哈尔科夫-索图瓦尔尼-梅雷法和哈尔科夫-索图瓦尔尼-柳博廷这两条不同车厢数的路段进行了列车运行模拟。对一台调车电力机车和一台ChME3型内燃机车的运动进行了仿真。已经确定,在使用调车电力机车的情况下,燃料和能源成本比ChME3柴油机车低2.5-3倍。根据研究结果,建议在电气化区段的铁路调车车辆更新中使用双模机车。机车必须配备节能电力驱动装置和基于现代柴油发动机或其他一次能源的联合发电厂,并结合车载储能系统和牵引系统中能量流的智能管理。
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引用次数: 0
IDENTIFICATION OF THE CAUSES OF SURFACE DEFECTS OF WHEELS OF CARS EQUIPPED WITH COMPOSITE PADS 复合材料衬垫汽车车轮表面缺陷原因的识别
A. Lovska, V. Ravlyuk
The paper presents the results of the analysis of surface defects and faults of freight car wheels caused by frictional interaction with composite brake pads. It is established that the main influence on the thermomechanical behavior of freight car wheels is caused by thermal loads that occur during braking. In cases of thermal overloads, which arise mainly as a result of prolonged braking, the generation of stresses and deformations occurs, the consequences of which are the appearance of high-temperature local defects on the rolling surface of freight car wheels. These defects negatively affect the safety of trains and significantly increase the operating costs of railway transport. To determine the thermal stress state of the freight car wheel during braking, its calculation was carried out. As a calculation method, the finite element method was used, which is implemented in the SolidWorks Simulation software package. The temperature effect on the wheel during braking is determined to be permissible from the point of view of ensuring the strength of the wheel. The conducted research will contribute to the creation of recommendations for managing the temperature effect on the wheel, as well as improving the safety of trains and significantly reducing operating costs in railway transport.
本文介绍了货车车轮与复合制动片摩擦作用引起的表面缺陷和故障的分析结果。研究表明,影响货车车轮热机械性能的主要因素是制动过程中产生的热载荷。在主要由长时间制动引起的热过载情况下,会产生应力和变形,其后果是货车车轮滚动表面出现高温局部缺陷。这些缺陷对列车的安全产生了负面影响,并显著增加了铁路运输的运营成本。为了确定货车车轮在制动过程中的热应力状态,对其进行了计算。作为一种计算方法,采用了有限元法,并在SolidWorks仿真软件包中实现。从确保车轮强度的角度来看,制动过程中对车轮的温度影响是允许的。所进行的研究将有助于制定管理车轮温度影响的建议,以及提高列车安全性和大幅降低铁路运输运营成本。
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引用次数: 0
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Zbirnik naukovikh prats'' Derzhavnogo universitetu infrastrukturi ta tekhnologii seriia Transportni sistemi i tekhnologiyi
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