Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine
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 assessme...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Universitat Politècnica de València
2021-01-01
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| Series: | International Journal of Production Management and Engineering |
| Subjects: | |
| Online Access: | https://polipapers.upv.es/index.php/IJPME/article/view/13984 |
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| author | Mykhayilo Luchko I. Drozd K. Plutytska R. Ruska I. Vovk |
| author_facet | Mykhayilo Luchko I. Drozd K. Plutytska R. Ruska I. Vovk |
| author_sort | Mykhayilo Luchko |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-e6dff315b6ea45ae860cdec95059d62c |
| institution | Kabale University |
| issn | 2340-4876 |
| language | English |
| publishDate | 2021-01-01 |
| publisher | Universitat Politècnica de València |
| record_format | Article |
| series | International Journal of Production Management and Engineering |
| spelling | doaj-art-e6dff315b6ea45ae860cdec95059d62c2025-01-02T12:17:15ZengUniversitat Politècnica de ValènciaInternational Journal of Production Management and Engineering2340-48762021-01-0191374610.4995/ijpme.2021.139848530Analysis and modelling of value added tax revenues on imports: Some issues of application in UkraineMykhayilo Luchko0I. Drozd1K. Plutytska2R. Ruska3I. Vovk4Ternopil National Economic UniversityTaras Shevchenko National University of KyivZaporizhzhia National UniversityTernopil National Economic UniversityTernopil Ivan Puluj National Technical UniversityThe 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.https://polipapers.upv.es/index.php/IJPME/article/view/13984forecastingvalue added taxtax revenuearima modellingregression |
| spellingShingle | Mykhayilo Luchko I. Drozd K. Plutytska R. Ruska I. Vovk Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine International Journal of Production Management and Engineering forecasting value added tax tax revenue arima modelling regression |
| title | Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine |
| title_full | Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine |
| title_fullStr | Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine |
| title_full_unstemmed | Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine |
| title_short | Analysis and modelling of value added tax revenues on imports: Some issues of application in Ukraine |
| title_sort | analysis and modelling of value added tax revenues on imports some issues of application in ukraine |
| topic | forecasting value added tax tax revenue arima modelling regression |
| url | https://polipapers.upv.es/index.php/IJPME/article/view/13984 |
| work_keys_str_mv | AT mykhayiloluchko analysisandmodellingofvalueaddedtaxrevenuesonimportssomeissuesofapplicationinukraine AT idrozd analysisandmodellingofvalueaddedtaxrevenuesonimportssomeissuesofapplicationinukraine AT kplutytska analysisandmodellingofvalueaddedtaxrevenuesonimportssomeissuesofapplicationinukraine AT rruska analysisandmodellingofvalueaddedtaxrevenuesonimportssomeissuesofapplicationinukraine AT ivovk analysisandmodellingofvalueaddedtaxrevenuesonimportssomeissuesofapplicationinukraine |