数字技术在组织控制预算机构纳税义务结算中的作用

Larysa Ivanchenkova, A. Maslov, O. Pikhotska, H. Partyn, Kateryna Blishchuk, Mariia Pikhotska
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引用次数: 0

摘要

目的-该研究的目的是评估数字技术对一般财政纪律系统中国家资助机构税务责任结算控制组织的影响。研究方法-会计和税收负债控制的具体方法被使用:帕累托分析;欧盟国家财政纪律水平的聚类分析。研究结果-该研究证明了数字技术在控制税收负债方面的应用程度与该国财政纪律水平之间存在直接关系。对欧盟27国的聚类分析证实了财政违纪率与总平均税收之间的内生相关性。研究局限性-由于大量的预算机构和欧盟27国领土结构的差异,由于联邦德国和统一的保加利亚有不同程度的预算机构从属。实际意义-研究是分析性和管理性的;其结果评估了数字组件在整个决策系统中的贡献。独创性/价值——该研究对分析欧盟27国在公共财政管理控制领域税收控制系统数字化转型的成就、挑战和机遇特别有用。
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THE ROLE OF DIGITAL TECHNOLOGIES IN THE ORGANIZATION OF CONTROL OVER TAX LIABILITY SETTLEMENTS OF BUDGETARY INSTITUTIONS
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.
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来源期刊
CiteScore
3.20
自引率
0.00%
发文量
14
审稿时长
8 weeks
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