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Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine

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Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine

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dc.contributor.author Luchko, Mykhayilo es_ES
dc.contributor.author Drozd, I. es_ES
dc.contributor.author Plutytska, K. es_ES
dc.contributor.author Ruska, R. es_ES
dc.contributor.author Vovk, I. es_ES
dc.coverage.spatial east=31.16558; north=48.379433; name=Ucrania es_ES
dc.date.accessioned 2021-02-17T10:48:18Z
dc.date.available 2021-02-17T10:48:18Z
dc.date.issued 2021-01-29
dc.identifier.uri http://hdl.handle.net/10251/161646
dc.description.abstract [EN] 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. es_ES
dc.language Inglés es_ES
dc.publisher Universitat Politècnica de València es_ES
dc.relation.ispartof International Journal of Production Management and Engineering es_ES
dc.rights Reconocimiento - No comercial - Sin obra derivada (by-nc-nd) es_ES
dc.subject Forecasting es_ES
dc.subject Value Added Tax es_ES
dc.subject Tax Revenue es_ES
dc.subject ARIMA Modelling es_ES
dc.subject Regression es_ES
dc.title Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.4995/ijpme.2021.13984
dc.rights.accessRights Abierto es_ES
dc.description.bibliographicCitation 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 es_ES
dc.description.accrualMethod OJS es_ES
dc.relation.publisherversion https://doi.org/10.4995/ijpme.2021.13984 es_ES
dc.description.upvformatpinicio 37 es_ES
dc.description.upvformatpfin 46 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 9 es_ES
dc.description.issue 1 es_ES
dc.identifier.eissn 2340-4876
dc.relation.pasarela OJS\13984 es_ES
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