The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions
Abstract
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.
First published online 04 January 2023
Keyword : budgetary institutions, digital technologies, digitalization, tax control, tax culture, tax liabilities
How to Cite
Ivanchenkova, L., Maslov, A., Pikhotska, O., Partyn, H., Blishchuk, K., & Pikhotska, M. (2022). The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions. Business, Management and Economics Engineering, 20(2), 389–403. https://doi.org/10.3846/bmee.2022.17419
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
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Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. K. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29–44. https://doi.org/10.1016/j.accinf.2017.03.003
Association of Chartered Certified Accountants. (2021). The global nature of accountancy – and the central role of accountants working in and for organisations. АССА. https://www.accaglobal.com/ubcs/en.html
Bondarenko, S., Ivanchenkova, L., Okhrimenko, O., Zybareva, O., Karpitskaya, M., & Huz, M. (2020). Risk management of enterprise restructuring strategy. International Journal of Advanced Research in Engineering and Technology, 11(5), 14–25.
Bondarenko, S., Tkach, I., Drobotov, S., Mysyk, A., & Plutytska, K. (2021). National resilience as a determinant of national security of Ukraine. Journal of Optimization in Industrial Engineering, 14(1), 111–117. https://doi.org/10.22094/JOIE.2020.677837
Brown, A. D. (2019). Identities in organization studies. Organizational Studies, 40(1), 7–22. https://doi.org/10.1177/0170840618765014
Clarke, A. (2020). Digital government units: What are they, and what do they mean for digital era public management renewal? International Public Management Journal, 23(3), 358–379. https://doi.org/10.1080/10967494.2019.1686447
Dobrovic, J., Koraus, A., & Rajnoha, R. (2018). Activity management of the action plan for a sustainable fight against tax fraud and tax evasion in Slovakia as compared with the EU. Marketing and Management of Innovations, 3, 313–323. http://doi.org/10.21272/mmi.2018.3-28
Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants’ identity work. Accounting, Organizations and Society, 74, 1–20. https://doi.org/10.1016/j.aos.2018.09.001
Goretzki, L., Lukka, K., & Messner, M. (2017). Controllers’ use of informational tactics. Accounting and Business Research, 48(6), 700–726. https://doi.org/10.1080/00014788.2017.1407627
Halkiv, L., Karyy, O., Kulyniak, I., Kis, Y., & Tsapulych, A. (2021). The national system of higher education and government procurement for its services as activators of the development of IT entrepreneurship. CEUR Workshop Proceedings, 2870, 1338–1349.
Holmgren Caicedo, M., Mårtensson, M., & Tamm Hallström, K. (2018). The development of the management accountant’s role revisited: An example from the Swedish Social Insurance Agency. Financial Accountability & Management, 34(3), 240–251. https://doi.org/10.1111/faam.12156
Horton, K. E., & Wanderley, C. D. (2018). Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research, 38, 39–50. https://doi.org/10.1016/j.mar.2016.06.002
Hrechyn, B., Krykavskyy, Y., & Binda, J. (2021). The development of a model of economic and ecological evaluation of wooden biomass supply chains. Energies, 14(24), 8574. https://doi.org/10.3390/en14248574
Korauš, A., Simionescu, M., Bilan, Y., & Schönfeld, J. (2017). The impact of monetary variables on the economic growth and sustainable development: Case of selected countries. Journal of Security and Sustainability Issues, 6(3), 383–390. https://doi.org/10.9770/jssi.2017.6.3(5)
Mavlutova, I., Babenko, V., Dykan, V., Prokopenko, N., Kalinichenko, S., & Tokmakova, I. (2021). Business restructuring as a method of strengtening company’s financial position. Journal of Optimization in Industrial Engineering, 14(29), 105–115. https://doi.org/10.22094/JOIE.2020.677839
Mergel, I. (2019). Digital service teams in government. Government Information Quarterly, 36(4), 101389. https://doi.org/10.1016/j.giq.2019.07.001
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Nazarova, K. O., & Moyseyenko, O. M. (2020). The COVID crisis as a driver of the digitalization of accounting procedures. Business Inform, 6, 227–234. https://doi.org/10.32983/2222-4459-2020-6-227-234
OECD. (2020). Tax challenges arising from digitalisation – Report on pillar one blueprint: Inclusive framework on BEPS. OECD/G-20 base erosion and profit shifting project. OECD Publishing, Paris. https://doi.org/10.1787/beba0634-en
Panasiuk, B., Burdeniuk, T., & Muzhevych, H. (2021). Features of the digital transformation of accounting. Galician Economik Journal, 1(68), 53–58. https://doi.org/10.33108/galicianvisnyk_tntu2021.01
Podgorna, I., Babenko, V., Honcharenko, N., Sáez-Fernández, F. J., Fernández, J. A. S., & Yakubovskiy, S. (2020). Modelling and analysis of socio-economic development of the European Union countries through DP2 Method. WSEAS Transactions on Business and Economics, 17(44), 454–466. https://doi.org/10.37394/23207.2020.17.44
Prokopenko, O., Shmorgun, L., Kushniruk, V., Prokopenko, M., Slatvinska, M., & Huliaieva, L. (2020). Business process efficiency in a digital economy. International Journal of Management, 11(3), 122–132. https://doi.org/10.17605/OSF.IO/R7C65
Prokopenko, O., Slatvinskyi, M., Bikoshkurska, N., Biloshkurskyi, M., & Omelyanenko, V. (2019). Methodology of national investment and innovation security analytics. Problems and Perspectives in Management, 17(1), 380–394. https://doi.org/10.21511/ppm.17(1).2019.33
Rieg, R. (2018). Tasks, interaction and role perception of management accountants: Evidence from Germany. Journal of Management Control, 29, 183–220. https://doi.org/10.1007/s00187-018-0266-0
Rikhardsson, P., & Yigitbasioglu, O. (2018). Business intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems, 29, 37–58. https://doi.org/10.1016/j.accinf.2018.03.001
Stewart, B., & Clavey, C. (2021). Digital services tax: Country practice and technical challenges (MTI Discussion Paper, Macroeconomics, Trade, and Investment Global Practice). World Bank, Washington, DC.
Sudomyr, S., Niziaieva, V., Lutay, L., Prodanova, L., Havryliuk, O., & Sherstyukova, K. (2020). Methods and techniques of motivation of subjects of regional economy for innovative improvement. International Journal of Scientific & Technology Research, 9(3), 1196–1200.
Syrtseva, S., Burlan, S., Katkova, N., Cheban, Y., Pisochenko, T., & Kostyrko, A. (2021). Digital technologies in the organization of accounting and control of calculations for tax liabilities of budgetary institutions. Studies of Applied Economics, 39(7), 1–19. https://doi.org/10.25115/eea.v39i7.5010
Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Journal of Management Control, 22, 25–46. https://doi.org/10.1007/s00187-011-0123-x
Wilkinson, L. (2006). Revising the Pareto Chart. The American Statistician, 60(4), 332–334. https://doi.org/10.1198/000313006X152243
Zhosan, H. (2020). Development of digitalization in Ukraine. Economic Analysis, 30(1), 44–52. https://doi.org/10.35774/econa2020.01.02.044
Zhyvets, A. (2018). Evolution of professional competencies of accountants of small enterprises in the digital economy of Ukraine. Baltic Journal of Economic Studies, 4(5), 87–93. https://doi.org/10.30525/2256-0742/2018-4-5-87-93