Customer Payment Research Articles

АНАЛІЗ ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ ІНСТРУМЕНТІВ ВАЛЮТНОЇ ПОЛІТИКИ В УКРАЇНІ В ПЕРІОДИ КРИЗ 2008–2009 ТА 2019–2020 РОКІВ

The article is devoted to the analysis, comparison and evaluation of the effectiveness of the foreign exchange policy instruments used during the crises of 2008-2009 and 2019-2020 in Ukraine. The main types of instruments of foreign exchange regulation and the priority areas of their application were defined. The authors took under consideration the key features of the construction of the socioeconomic model of Ukraine, the geopolitical situation, and the imposition of cyclical fluctuations during the considered periods. In the course of the study, the exchange rate fluctuations of the national currency against the US dollar were monitored to determine dynamics of the devaluation and revaluation processes within the given time frames. In order to detail the regulatory foreign exchange policy, a separate analysis of the use of NBU tools within the current and long-term strategy was carried out, the differences were identified and the consequences were outlined. The conducted research showed that during both crises the discount policy, namely the change in the discount rate, was most actively used. But the changes were somewhat divergent: more aggressive liberal measures taken to reduce the discount rate during the 2019-2020 crisis appeared to be more effective compared to the crisis of 2008-2009. This is evidenced by data on changes in GDP PPP, indicating the best positive dynamics when exiting the recession during the pandemic. However, in both cases, significant devaluation was observed. In order to determine the causes and consequences of the depreciation of the national currency in relation to the US dollar and other currencies, an analysis of the balance of payments accounts was carried out by individual articles. This made it possible to indicate significant differences in the nature of the origin of these crises. The instruments of motto policy were also used with varying degrees of activity and in the opposite direction. Foreign exchange interventions in 2008-2009, in contrast to the period of 2019-2020, were used very limitedly due to the rather rapid depletion of gold and foreign exchange reserves. Foreign exchange restrictions were strengthened in 2008-2009, and liberalized in 2019-2020. As a result, it allowed to revive investment flows and improve the business climate in the country. It is also noted that against the background of general devaluation during both crises, a period of revaluation of the national currency was also observed in 2019. The analysis showed that in that case it was rather a negative phenomenon, which led to significant losses in the revenue part of the budget due to a decrease in revenues from customs payments, resulted from the inconsistent actions of the NBU and relevant ministries. Other elements of foreign exchange policy were almost not used: the degree of currency convertibility and the exchange rate regime did not change (with the exception of a short period of introduction of the exchange rate band). The same can be said about the instruments of the long-term foreign exchange policy: the order of international settlements was slightly adjusted, but not significantly; the regime of exchange rates and parities remained unchanged; the use of gold and reserve currencies was combined with the diversification of foreign exchange reserves and was mainly related to foreign exchange interventions and the fulfillment of external debt obligations. The conducted analysis allowed to identify the main directions of the foreign exchange policy of Ukraine regarding the stabilization of the economy and the achievement of sustainable economic growth. To solve this problem, it is advisable to gradually introduce foreign exchange liberalization, introduce new reforms and state projects that might improve the investment climate. It is also appropriate to de-dollarize the debts of enterprises through incentives for lending in the national currency. In the long term, it is appropriate to strengthen financial and capital markets to ensure the stability of economic growth.

On the Content of the Notion «Customs Payments» and the Customs System

The financial stability of budget revenues is the key to the successful functioning of the state. Therefore, each country seeks to offset the influence of various factors on the financial stability of its income. For the most effective management of public financial resources, it is important to know the theoretical mechanics of the actions of the main sources of income (tax and non-tax). Customs payments relate to both tax and non-tax revenues of the federal budget. The article analyzes the definitions of the concept of «customs payments» presented in scientific studies, summarizes the available approaches to its definition. The main signs of customs payments have been identified. Since customs payments are received in the revenues of the federal budget due to the operation of the customs taxation system, the customs system is considered. The main elements of the customs system are proposed. The functions of the customs system are defined. The tools of the customs authorities performance are described, with the help of which the functions of the customs system are implemented.

Methodological problems of determining the customs value based on the real economic meaning of transnational companies’ operations

Modern tax systems are characterized with the need for an economically justified and legally correct determination of the tax consequences of operations carried out in the context of the use of complex ambiguous models of contractual relations (business models). Taxation when using such models, as a rule, is accompanied by the need to conduct an analysis aimed at clarifying the essential economically justified reason of either the business model as a whole, or individual elements of the operations carried out, for example, the essence of certain payments made by the taxpayer or in his favor. The results of the preliminary analysis showed that one of the most relevant areas of research in this area is a set of issues related to the methodology for determining the customs value of goods as a basis for calculating customs duties. In some countries, it is one of the components of the tax base for value added tax and excise taxes paid as part of customs payments. At the same time, the study of both Russian and international experience shows the special significance of the scientific development of two directions in this area, namely: formation of methodological approaches to the concept of an actual buyer of goods, the customs value of which is determined; qualification based on the actual economically justified reason of individual payments, including those that are not formally included in the customs value of goods based on the principles formulated by the World Trade Organization. As part of the scientific development of the above questions, the results of which are presented in the article, the following research methods were used: analytical, graphic, generalization and economic modeling.

ANALISIS RISIKO DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN ACCOUNT RECEIVABLE PADA HOTEL HARRIS SURABAYA

This research was conducted to analyze risk and internal control in managing Account Receivable at Harris Hotel, Surabaya. The purpose of this research was to evaluate risk and internal control in the Management of Account receivable at Harris Hotel, Surabaya. The research was conducted using a descriptive qualitative approach including data collection, data reduction, data presentation and finding. The research was conducted using a qualitative approach that involves data collection, reduction, presentation, and finding. Harris Hotel Surabaya has implemented a risk assessment, even though it is not comprehensive, as the result of risk analysis. The risk of paying non-current receivables and monitoring industrial and economic conditions has been assessed. It has not yet assessed the risk of financial feasibility analysis and historical evaluation of customer payments. Hotel Harris has also implemented internal controls in the form of the registration of Account Receivable, as well as a clear division of labour. To identify deficiencies in existing internal controls and make improvements, Companies must implement stricter billing policies and conduct more routine internal audits. Companies must pay attention to human error and system error constraints to minimize the risk of uncollectible accounts

What Disrupts Flow in Office Work? The Impact of Frequency and Relevance of IT-Mediated Interruptions

Flow, the holistic sensation people experience when they act with total involvement, is a known driver for desired work outcomes like task performance. However, the increasing ubiquity of IT at work can disrupt employees’ flow. Thus, the impact of IT-mediated interruptions on flow warrants more attention in research and practice. We conducted a NeuroIS laboratory experiment focusing on a typical office work task—an invoice matching task (i.e., matching customer payments to invoices). We manipulated interruption frequency (low, high) and content relevance (irrelevant, relevant) to study the impact of interruptions on self-reported flow, its dimensions, and high-frequency heart rate variability (HF-HRV; calculated from electrocardiography recordings) as a proxy for parasympathetic nervous system (PNS) activation. We found that content relevance moderated the relationship between interruption frequency and self-reported flow and that these results vary along flow dimensions. Content relevance also moderated the relationship between interruption frequency and PNS activation. Furthermore, self-reported flow was positively associated with both perceived and objective task performance, while PNS activation was not related to either performance measure. Lastly, we found no relationship between PNS activation (measured by HF-HRV) and self-reported flow, contributing to an important debate in the NeuroIS literature on whether physiological evidence constitutes an alternative or a complement to self-reports. Overall, our findings indicate that frequent interruptions are not harmful per se. Rather, considering content relevance is critical for a more comprehensive understanding of the effects on self-reported flow, its dimensions, and the underlying physiology.

Characteristics of the State of Crimes in Russian Foreign Economic Activities After the Adoption of Special Economic Measures

Currently, foreign trade-related crimes do not only pose a serious threat to the economic and national security of the Russian Federation, but are a considerable obstacle for the international cooperation of the country. Such crimes create conditions for widening the scale of the shadow economy, and contribute to practically all negative trends in the law enforcement sphere of the country. The author analyzes the indices related to the law enforcement work of the customs departments. The latter are immediate participants of customs operation and combat crimes in the sphere of foreign trade within their jurisdiction. In the current geopolitical situation, the Russian Federation used the defense mechanism connected with the application of special economic measures. The author believes that this practice to some degree provoked the criminals to come up with new ways and means of bypassing existing prohibitions and limitations. In the last decade there has been an increase in the number of crimes connected with the smuggling of timber, currency operations with forged documentation, unlawful establishment of a juridical person and unlawful use of documentation to establish a juridical person. Besides, over this period the customs departments have not been able to reduce the number of crimes involving smuggling of cash, alcohol and tobacco, evasion of customs payments and certain duties to any significant extent. The author links this situation to the increase in foreign trade-related crimes committed with the aid of some corrupt officials from the state bodies, as well as the «grey» customs system. It is concluded that the state should continue to improve its law enforcement work in the sphere of foreign trade and economy while taking into consideration the current special economic measures in order to ensure a more efficient counteraction to foreign trade crimes.

Refund of mistakenly paid and/or overpaid customs duties: ways to improve the effectiveness of the protection of the rights of economic operators

The article draws attention to the fact that, at the moment, there is significant support among administrative courts for the opinion according to which the measure of judicial response to the fact that the customs authority did not prepare a conclusion on the recovery of mistakenly paid and/ or overpaid customs duties from the budget is to recognize this inaction as unlawful and placing the respective customs authority under obligation to prepare such a conclusion and submit it to the state treasury. In contrast to this, according to the provisions of the doctrine of effective judicial protection, which is approved in the literal meaning of the provisions of the legislation on administrative proceedings and is developed and specified in the practice of its interpretation and application, optimal ways of influencing the court on disputed legal relations in cases of illegality of decisions, actions and inactions of sub In many cases, the subject of power has a direct obligation to restore violated rights. In light of this, it is justified that an effective method of judicial protection of the rights of declarants against the inaction of customs authorities in the framework of the procedure for the return of mistakenly and/or excessively paid amounts of customs payments, which would fully and definitively restore their rights, excluding the need for repeated appeals to the court by ensuring the possibility of enforcement of a court decision, there is a collection from the state budget through the state treasury of mistakenly and/or excessively paid amounts of customs payments. It is noted that for the possibility of forced recovery of erroneously and/or excessively paid amounts of customs payments by the administrative court, the declarant must confirm that he has fulfilled all the requirements of the law for this, in particular, that he has no tax debt. It is noted that the further perspective of increasing the effectiveness of the protection of the rights of declarants in legal relations regarding the return of mistakenly and/or excessively paid amounts of customs payments is the introduction of the possibility of administrative courts to collect these funds based on the results of consideration not only of cases about the return of mistakenly and/or excessively paid amounts of customs payments, but and by satisfying the requirement for this in cases in which the illegality of the decisions of the customs authorities is established, which led to the groundless accrual or additional accrual of the amounts of customs payments (in particular, in the cases of recognition as illegal and cancellation of the decision on the adjustment of the customs value of goods). This should optimize the organizational and economic losses of declarants and customs authorities, caused by the need to apply for formal confirmation of the existence of grounds for the return of mistakenly and/or excessively paid amounts of customs payments under a special procedure.

Sistem Informasi Akuntansi Atas Siklus Pendapatan Pada Pratama Expressindo

This study aims to analyze the accounting information system for the revenue cycle at Pratama Expressindo using research methodology using qualitative methods. The data collection techniques used were interviews and observations. The results showed that the related functions in Pratama Expressindo all services are efficient but lack discipline, especially in the accounting department. There are no clear rules for accounting that affect performance. In the company's accountant system, there are two main functions, namely the administrative part as the part responsible for managing the company, while the finance department as the collection and management of income and expenditure in the company. Pratama Expressindo's accounting information system is well maintained, but there are areas that need improvement, such as improving customer payment processing. The use of information systems at Pratama Expressindo still uses a simple system and there are still many shortcomings, which initially did not use accounting software and now use accounting software.

The Problem of Balancing the Size of Sanctions in Achieving a Balance of Interests (Using the Example of Customs Duties)

The relevance of the proposed research, both from theoretical and practical perspectives, lies in addressing the issue of the relationship between the magnitude of sanctions concerning the balance between public and private interests. The main objective of this study is to explore optimal approaches to address issues related to imposing penalties for violations of customs regulations. The results of this research could enhance control procedures and facilitate a balanced determination of penalty sizes in customs law while considering public interest and property rights protection. The study is based on the application of various scientific methods, such as dialectical analysis and synthesis, structural-functional approach, formal-legal and formal-logical analysis, comparative-legal approach, among others. It encompasses an examination of the interplay between public and private interests, as well as an analysis of the system of public interest and potential conflicts arising during the formation of public funds. The research investigates the nature of compulsory payments, such as taxes, fees, and customs duties, illustrated through the example of customs payments. Additionally, it sheds light on issues of administrative liability for customs violations, emphasizing the significance of adhering to specific time criteria when making customs payments and the consequences for the state if these criteria are not met. Furthermore, the study explores the interrelation between material and procedural impact on regulating the behavior of the participants involved in the relationships, emphasizing that these two aspects cannot be separated. It also affirms that the state has the sovereign right to establish taxes, fees, and other payments within its territory to fulfill its functions and meet societal needs. Moreover, the research examines the relationships among various interest groups of participants, such as societal interest, state interest, territorial community interest, government entities, and obligated individuals, while also discerning the division of these interests into disproportionate groups and their interconnectedness. Overall, the research holds significant importance in understanding the issues and prospects within the domain of customs law and administrative responsibility. The findings have the potential to contribute to the improvement of legislation and control procedures, fostering the development of a transparent and efficient legal system capable of safeguarding the interests of all parties involved, including society, the state, and private individuals.

EFFICIENCY OF THE CUSTOMS TAXATION SYSTEM AS A KEY COMPONENT OF UKRAINE'S FINANCIAL STABILITY IN THE CONTEXT OF WAR

The development of the customs taxation system in the course of the Russia's military aggression against Ukraine has acquired strategically important aspects since the first days of the declaration of martial law in Ukraine. The article is devoted to the current issues of customs taxation as the main direction of the multi-vector strategy of the state's foreign economic activity management. In times of war, the process of taxation becomes particularly relevant, which necessitates studying the issues, in particular, aspects of customs taxation under martial law on the territory of Ukraine. The subject of the study is the theoretical and methodological foundations and methods of implementation of the customs taxation system in Ukraine. The authors focus on the peculiarities of customs procedures in times of war and analyse the results of the State Customs Service of Ukraine in 2022. The purpose of the study is to substantiate the theoretical provisions of the customs taxation system in Ukraine under martial law, to analyse the activities of the State Customs Service of Ukraine in 2022 and to propose ways of its improvement. In order to achieve the purpose of the study, the following issues are considered and solved: an analysis of the activities of the State Customs Service of Ukraine is carried out, on the basis of which the system of customs payments for 2022 is characterised and ways of its improvement in the martial law are suggested. The study was conducted using the methods of comparison, abstraction, analysis and generalisation, as well as the method of structural research. As a result of the work carried out, the essence of the customs taxation system in ensuring the foreign economic activity of Ukraine, the constituent elements provided by the current legislation to be implemented by the customs authorities when goods cross the customs border of Ukraine were determined. Conclusions. Despite the steps already taken, the problem of customs taxation during wartime is still relevant. Reforming the practice of the entire taxation system and streamlining the implementation of customs procedures are the main tasks for Ukraine under martial law. Given the importance of foreign economic activity for Ukraine as a global market participant, it is advisable to mobilise all available potential and use it not only to overcome current problems, but also as a basis for post-war recovery. The simplification of customs procedures in the import process will greatly optimise the satisfaction of the needs of the entire country. This contribution was supported by the research work of the Department of Accounting and Taxation of the "Zaporizhzhia Polytechnic" National University, No. 0115U004682 "Transformation of Accounting, Analysis and Audit Methods in the Context of Integration Processes in Ukraine".

Financial impact of COVID-19 lockdown restrictions on Small, Micro and Medium enterprises in the restaurant industry (Gauteng)

Purpose: The study presents a comparison of the financial impact of the COVID-19 lockdown restrictions on Gauteng-based SMMEs in the restaurant industries using a South-African bank’s point-of-sale (POS) de-identified data. Research: The positivist research philosophy was preferred. Due to, the participating bank's existing data, quantitative research method applied. This research study comprised both exploratory and descriptive objectives. It was longitudinal in nature because it investigated the financial impact of the COVID-19 lockdown restrictions on Gauteng-based SMMEs in the restaurant industry over time (April-May 2020 and April-May 2021). The longitudinal time horizon was from April 2020 to May 2021 (a year into the lockdown period). Results: The study found that the restaurant industry was adversely financially impacted, based on turnover sales transacted through POS devices during the two periods of April to May 2020 and April to May 2021. According to the study, during the COVID-19 pandemic lockdown periods Gauteng-based SMMEs relied heavily on the benefits of the Fourth Industrial Revolution (4IR), such as POS devices, for customer payments. Conclusions: Based on a monthly turnover comparison the restaurant industry had the second-highest turnover, following the supermarket industry with the highest turnover. When the alert level 5 lockdown was declared on March 23, 2020, some restaurants shut down temporarily while others adjusted their operational protocols to safeguard their employees and customers. Study originality: However, the restaurant industry turnovers increased in 2021 compared to 2020, indicating that there was some adaptation or rather innovation around mitigating the COVID-19 pandemic challenges. Practical implications: Restaurants took additional measures by persuading consumers to order ‘takeaways’ online through delivery App platforms. The restaurant industry COVID-19 digital strategies remain relevant in South Africa today even after the removal of the COVID-19 lockdown restrictions because customers still make use of these digital services.

FEATURES OF STUDYING THE ACCOUNTING OF CUSTOMS PAYMENTS AND REPORTING IN THE CONDITIONS OF THE RUSSIAN-UKRAINIAN WAR

The peculiarities of the study of accounting for customs payments and reporting in the conditions of the russian-ukrainian war are revealed. The peculiarities of the working training program on accounting for customs payments and reporting at the National Aviation University are reflected, taking into account its improvement. The problematic issues of the discipline «Accounting, control and analysis of customs payments» in the conditions of the martial law regime in Ukraine are emphasized.

Development of the digitalization of the customs service in the Republic of Moldova

Cross-border trade is one of the sources of financing the state budget, and the Customs Service is the institute that ensures control over the payment of customs duties on time and in the amounts established by law. Along with the development of the digital economy, the digitization of all spheres of a modern state is also taking place. Information technologies have simultaneously touched both the public and private sectors. The Customs Service is one of the closest services to the economy, and its development (as well as the evolution of other sectors) is vital for the state and its economy. Moreover, the innovations of the Customs Service should be carried out much faster than in other institutions because this service controls foreign trade, protects the domestic market, and fights against smuggling and other economic crimes related to illegal import/export of goods.

International cooperation in the conditions of the NCTS joint transit system : in Ukrainian dimension

The purpose of the study was to determine the main aspects of simplifying conditions and creating prospects for international cooperation in terms of Ukraine's participation in the NCTS joint transit system. Examining the data of the State Customs Service of Ukraine and the State Statistics Service of Ukraine, the intensive work of the subjects of the regime of the joint transit system during the period of NCTS in Ukraine was noted. Confirm the need to simplify the conditions for the international movement of goods, analysis of the growth dynamics of Ukraine's foreign trade. According to the results of the research, it was revealed that by applying the provisions of the Convention, the prevention of fraud with accompanying documents is implemented, the security of international transportation is increased and uniform forms of customs control are recognized by all 36 participating countries. After analyzing the benefits for the subjects of the customs regime, a decrease in the cost of customs procedures was noted; saving time on the duration of customs procedures; unloading checkpoints in queues; acceleration of the flow of trade in the international trade system. The whole model of work in the NCTS system is an innovative approach and needed a lot of work and transformation of the work of both the State Customs Service of Ukraine itself and the regulation of regulatory support. The condition of mandatory financial guarantee and sealing of all movements became the basis for the development of a new mechanism for the implementation of these procedures that meet the requirements of the Convention. The practical application of the processed results is carried out in stages. To date, the implementation of appropriate IT solutions based on MASP-C is already being implemented. Gradually, the technology of administration of customs payments is being improved and the Customs Code of Ukraine is being brought into line with the Customs Code of the EU.

СОВЕРШЕНСТВОВАНИЕ ОПЕРАТИВНО-РОЗЫСКНОЙ ДЕЯТЕЛЬНОСТИ ТАМОЖЕННЫХ ОРГАНОВ РОССИЙСКОЙ ФЕДЕРАЦИИ С ИСПОЛЬЗОВАНИЕМ ПЕРСПЕКТИВНЫХ ИНТЕЛЛЕКТУАЛЬНЫХ ПРОГРАММНЫХ СРЕДСТВ

таможенная преступность, таможенные органы, оперативно-розыскная деятельность, оперативное подразделение, современные цифровые технологии, автоматизированная система, база данных, перспективное программное средство, искусственный интеллект, большие данные Introduction: the relevance of the research topic is due to a set of circumstances that directly affect the organization of ensuring Russia's foreign economic security. For the purposes of the study, it is necessary to identify problematic issues in the implementation of detective activities in combating customs crime, as well as to develop proposals to improve countering these criminal encroachments through the introduction of promising intelligent software. Materials and Methods: empirical basis were personal experience of the author's service in the customs authorities of the Russian Federation; dialectical method, logical method, method of system analysis and synthesis, the method of theoretical modeling. Results: in the course of the study, criminological characteristics of common customs crimes are given, as well as the main schemes of their commission, practical features of the use of automated systems and databases by detective units of the customs authorities of the Russian Federation in detection, prevention, suppression and disclosure of these crimes are considered. Discussion and Conclusions: in order to improve the mechanisms of the detective activities in the fight against custom offences, proposals have been put forward for the practical improvement of the fight against smuggling, evasion of customs payments, the commission of illegal financial transactions using promising intelligent software and existing automated systems.

HIERARCHY ANALYSIS METHOD IN THE DECISION-MAKING SYSTEM OF AN ENTERPRISE

The article examines the managerial perceptions of and the attitudes toward financial risks in small and medium-sized enterprises. The process of assessing the financial risk in small and medium-sized enterprises can be completed by various means and through implementation of different methods. However, a common issue for all approaches remains the lack of quantitative information that can ensure a reliable risk assessment. The purpose of the article is to provide practical recommendations with regard to the use of hierarchy analysis method in the decision-making system of an enterprise. The paper proposes to employ a risk assessment methodology based on an analytic hierarchy process which allows obtaining a set of optimal options. The effectiveness of the model has made it popular in many instances that may require defining multiple criteria for the decision-making process, which includes risk assessment and management on the basis of quantitative and qualitative criteria. Nonetheless, the primary drawback of the mentioned method lies in the complexity of calculations for making decisions with multiple alternatives. Data was collected through the use of a questionnaire adapted from previous studies. The questionnaire was divided into two parts. The first part collected socio-demographic information from the respondents, whereas the second part covered the owner’s/manager's risk perception in respect of a list of six financial risks based on two risk characteristics: consequences and probability. The paper incorporates the developed hierarchical structure of the task of making a choice with regard to the impact of the types of financial risks of the enterprise: low or no profit, low or no cash flow, revenue deficit, financing issues, problems with customer payments, increase in bank fees. The values of the consistency ration for both criteria were under (<0.10). Accordingly, the current of analytical hierarchical process analysis has reached an acceptable level of expert judgment. As a conclusion, the calculated weights of the risk components demonstrated that the magnitude (51.5 %) was considered by the executives/managers of enterprises as the most important risk assessment criterion, while the probability (45.5 %) was the second in importance. In the course of the analysis the financial risks were ranked. It was determined that the top three position in the ranking were taken by the following types of financial risks: increase in bank fees – 18,7 %; increase in problems with customer payments – 18 %; low or no cash flow – 16.8 %.

Implementation of Cloud Computing Based on Infrastructure as a Service (IaaS) to Improve Transaction Quality (Case Study Shop of Central Mart Pekanbaru)

An virtually infinite number of connected information and communication technology (ICT) resources can be found using a method known as cloud computing. Customers can use these resources on-demand over a network in the form of a public IP because both infrastructure and applications are fully owned and managed by third parties.To enhance staff performance and services in the context of transactions made by parties engaged in the buying and selling industry, a computer-based system is required, particularly for cashiers who handle customer payment transactions. There are still a lot of cashier programs available today that can only be accessed via a device linked to the same network or over the local network.In order to facilitate transactions and enable remote control, this research makes use of cloud computing technology that employs Infrastructure as a Service (IaaS) offerings. IaaS is a service that "rents" out fundamental information technology resources, such as storage space, computing power, memory, operating systems, network capacity, and others, so that customers can use them to execute their applications.Azure gives developers access to tools like Visual Studio and the ability to construct applications in a variety of languages, including.NET, Java, and Node.js. Because businesses don't have to worry about the expense of server equipment, implementing cloud computing can make it simpler for them to manage their business apps and finances. The ability for store administrators to use this program remotely (online) may then be aided or made simpler by this IaaS solution.

Administration of Customs Payments as a Priority Area of Tax Policy in Russia

The active scientific interest in customs administration is due to the development of digital technologies, which is directly manifested in the emergence of new information tax and customs technologies and services, the desire to create a single digital platform for regulatory agencies, as well as the search for new approaches to effective administration in the field of foreign economic activity. The purpose of the study was to demonstrate the role of customs administration in terms of the effective implementation of tax policy in the Russian Federation. During the study, both general logical methods (analysis of publications, comparison, generalization) and methods of empirical research were used: description, measurement, analysis of statistical data. Based on the analysis of current trends in customs administration, the authors justified that the state pays sufficient attention to the development of customs administration and allocates large amounts of funds for these purposes. Based on the analysis, the article expresses a point of view on the need to develop "updated" approaches to the development of customs administration in order to increase its efficiency. The authors come to the conclusion that the integration of information resources into a single platform will ensure the collection of customs payments, improve the efficiency of customs control, and reduce the administrative burden on conscientious participants in foreign economic activity.

Reducing Leakage: Subsidies and Tariff Reform in Water and Sanitation Services in Metropolitan Lima, Peru

Water utility companies around the globe are seeking to improve their financial sustainability and expand services in growing urban areas, while guaranteeing low-income families access to water. In Lima and Callao, the biggest metropolitan area in Peru, an important tariff reform for their water and sanitation services was implemented in 2017. The new policy differentiated tariffs between customers residing in poor and non-poor blocks, and revised the subsistence level (lifeline block) used in its tariff structure from 25 to 20[Formula: see text]m3. This study uses utility historical billing records of the population to evaluate three outcomes: (i) the effect on the subsidy amount received by poor and non-poor households at different consumption levels, (ii) the subsidy distributive incidence, and (iii) the effects on the utility’s financial situation. Results show that after the reform, the subsidy for the poor was 45% higher than that of non-poor households at 14[Formula: see text]m3, the mean consumption of subsidy-eligible households. Subsidy targeting changed from being regressive to progressive, with the poor receiving 22% more than they would have under a random subsidy scheme. In turn, by reducing subsidies to non-poor households, the utility’s monthly income from customer payments has increased by 7%.

Развитие преференциального режима при реализации инвестиционных проектов промышленного освоения территории Арк­тической зоны Российской Федерации

The relevance of preferential treatment study in the Arctic is due to the need to find opportunities for the accelerated development of these territories. The article reveals the differences between the formed Arctic preferential treatment and the already working format of priority development areas (PDA) and assesses their effectiveness. The basis of the scientific method of assessment is an inventory of budget expenditures (falling customs payments) associated with the implementation of measures to stimulate economic growth). Special attention the author pays to intra-Arctic differentiation of preferential treatment. He outlines that the interest in the implementation of projects in the Arctic territories on the part of the business community is only growing, which indicates the demand for a complex of tax and administrative benefits. In the current sanctions period, preferences, for example, are in demand. The author specifies new measures that one can supplement by the system of preferences in the coming years. The possibilities of direct tax regulation are practically exhausted. It is obvious that although there is no alternative to the Arctic preferential treatment for improving entrepreneurial activity, it only solves the issues of targeted stimulation of the development of territories. The problems of population decline, improving the quality of life in the Arctic require a systematic solution; therefore, in the direction of synergy of preferential and system-wide measures, the development of state economic policy should be justified.