Payment Administration Research Articles

Features of Assessing the Efficiency of Administration of Customs Payments

The relevance of the article is due to the high importance of the activities of the customs authorities, primarily the implementation of fiscal and control functions aimed at filling the state budget. The purpose of this study is to analyze the essence of the effectiveness of the administration of customs payments and identify the features of its assessment. As research methods, we used the systematization and generalization of scientific concepts that reveal various aspects of the effectiveness of customs authorities, a logical analysis of its features related to the collection of customs payments that affect the construction of the assessment process. The article substantiates the relevance of evaluating the effectiveness of customs administration based on the calculation of the system of an integrated system of indicators. Existing approaches to evaluating the effectiveness of the work of customs authorities are considered and analyzed, and key problems in this area are identified. It is substantiated that in economic terms, the effectiveness of the administration of customs payments is measured by the measure of expenditure of funds for its functioning and performance of functions. At the same time, the basic indicator is the efficiency of collecting customs payments, measured by the share of their value in costs. On the basis of the study, it was concluded that a constant assessment of the effectiveness of the customs authorities will significantly increase the effectiveness of the administration of customs payments.

BIM integrated smart contract for construction project progress payment administration

In recent years few blockchain based progress payment methods have been proposed to improve the traditional payment process for construction projects. The blockchain based methods require the off-chain real world information to be connected to the blockchain which could be challenging for construction projects. This paper presents a novel building information modeling (BIM) integrated smart contract progress payment administration system, in which as-constructed BIM is used to link the real world with the blockchain. Results of a survey of construction professionals revealed that the proposed system has a significant potential for improving the traditional payment procedure by accelerating the process and by making the progress payments less prone to disputes, especially for lump sum projects. The results also indicate the potential of future research on semi-autonomous BIM integrated smart contract systems to accelerate the adoption of the BIM and smart contract technologies for progress payment administration within the construction sector.

Sistem Informasi Administrasi Pembayaran Sumbangan Pembinaan Pendidikan (SPP) Berbasis Whatsapp Gateway

An information system is already a necessity by a school in running a better administrative system. The administrative information system using information technology with the help of computers is very helpful in the smooth operation of the school. One of the school's operations that is the principal for supporting operations is the payment of Educational Development Contributions (SPP). A more effective and efficient tuition payment procedure can streamline all school operational activities. This study aims to improve the administration of tuition payments with a whatsapp gateway-based system. This system can perform all SPP payment procedures on a mobile or mobile basis. The data processed in this study were sourced from the administration system for paying tuition fees at Mukomuko High School (SMA). The system uses PHP programming language tools and MySQL database. The result of this research is a computerized SPP payment administration system. So that the school administration can control tuition payments more effectively and efficiently. So that this system is very precise and fast in the administration of tuition payments and becomes a reference for other administrations in order to assist the administrative process and improve time efficiency and provide the right information.

DEVELOPMENT OF THE SYSTEM OF TAX ADMINISTRATORS IN UKRAINE

The aim of the article is to analyze the development of the tax administrators` system in Ukraine in the current conditions of Ukrainian financial system development. The administration of taxes and fees is a dynamic process. The quality of its implementation characterizes the activity of the tax administrators` system with the use of certain tools for the implementation of state tax policy for customs and tax control. In addition, it is a special type of tax activity, a constant and necessary component, the organization of which is due primarily to the needs of public fiscal policy. The analysis of organizational bases of activity of tax payments administrators` system is carried out. It is noted that the functions assigned to public authorities for the administration of tax payments in Ukraine are largely in line with international practice of tax administration. In the activities of the fiscal service, control aimed at ensuring compliance with the requirements of current tax legislation by all participants in tax relations, identifying the facts of its violations and ensuring their elimination is of particular importance. The work of tax authorities to conduct control significantly affects the conditions of doing business in Ukraine. In the first place it is necessary to put the legitimacy of the actions of controllers and the legitimacy of the goals they plan to achieve. Any law aimed at improving the work of tax authorities with taxpayers will be leveled in case of violation of the law by the tax administrator in the performance of control functions. Taxpayers, regardless of their field of activity, should be aware that honest payment of taxes guarantees the protection of their rights and protects them from illegal claims or actions of tax authorities. It is determined that to implement the strategic direction – effective administration of taxes, fees, and customs duties, it is necessary to define the main goals, in particular – simplification of tax and fee administration, expanding the tax base by limiting tax avoidance, improving, and centralizing tax and fee administration procedures. Keywords: tax service, tax administration, tax payments, tax administrators, tax system, tax work.

PERANCANGAN SISTEM INFORMASI ADMINISTRASI UNTUK PEMBAYARAN SPP SECARA ONLINE BERBASIS WEB

In the current era of technology, it is necessary to innovate technology in the world of education. This research was explicitly designed with a web-based design to help better manage tuition payment data. The information system will be equipped with financial management features controlled by an online tuition payment administration information system. Currently, MI Nurul Falah is still facing several problems in data collection, and administrative processes for tuition payments carried out manually take a lot of time. Then the amount of data causes quite a lot of difficulties in storage, and the data becomes prone to damage and data loss. This descriptive study uses a qualitative approach with system requirements analysis, design, implementation, and testing. The system designed the SPP payment administration information website give well because the system was running as expected and could present reports on student payment transaction data such as data management, announcement data, historical payment data, payment transaction data, transaction report data, notes printing data, and setting data. According to the white box test calculations, the SPP payment transaction report is effective and efficient because the test results prove that no errors were found.

Совершенствование фискальной деятельности таможенных органов

. The problems of the fiscal activities of the customs authorities are relevant, sincetherevenuepart of the federal budget of the Russian Federation is formed mainly at the expense of customs payments. Thearticle analyzes the fiscal activity of the customs authorities and identifies ways to improve it. Themaindirectionof improving the fiscal activities of the customs authorities is the development of modern informationtechnologies and the automation of all operations for the administration of customs payments. The digitalizationofthemechanism for paying customs payments makes it possible to ensure the completeness of the collectionofcustoms payments and the timeliness of their transfer to the federal budget. When writing the work, various research methods were used, including: analysis, synthesis, statistical, epert assessments. Based on the analysis of customs statistics data, the opinions of scientists and specialists, measures ae proosed to improve the work of customs authorities in collecting customs duties and increasing fedral budget renues.

Conceptual Provisions for Improving the Mechanism for Recovery of Debt on Payment of Customs and Other Payments from Individuals in the Russian Federation

The article is devoted to an important scientific and practical problem of collecting debts on payment of customs duties from individuals in case of temporary importation of vehicles for personal use. The features of the process of collecting customs payments in the conditions of a limited number of customs authorities are analyzed. Based on the results of the analysis, the problem of the lack of effective tools and methods of debt collection is identified. The main attention is paid to the need to use modern electronic devices that allow to determine the location of vehicles for personal use in real time in order to improve the efficiency of the administration of customs payments. Conceptual provisions have been developed to improve the mechanism for collecting debts for payment of customs and other payments from individuals in the Russian Federation, due to a noticeable increase in the amount of debt arising from the violation by foreign individuals of the terms of stay in the territory of the Russian Federation of their vehicles for personal use.

The efficiency of the customs authorities of Ukraine in the conditions of martial law

Introduction. The article considers the peculiarities of the work of customs authorities in the conditions of martial law in Ukraine. An assessment of the effectiveness of such work is given in view of the cost-effectiveness of decisions regarding the simplification of customs regulation, the quality of the provision of customs services, and the transparency of accounting for the transportation of goods across the customs border of Ukraine. Goal. The purpose of the article is to study the peculiarities of the work of the customs authorities of Ukraine in the conditions of martial law in order to formulate recommendations for increasing the efficiency of the administration of customs payments and increasing revenues to the state budget from taxes on foreign economic activity. Methods (methodology). The article uses general scientific methods of cognition, and in particular: empirical and logical methods for determining the essence of the main concepts of the study; statistical, graphic and comparison method for researching the main trends of foreign economic activity and receipt of customs payments to the state budget of Ukraine; sociological survey - to determine the effectiveness of customs authorities in providing customs services to clients; generalization - for the formation of research conclusions. The results. A methodical approach to assessing the effectiveness of the customs authorities of Ukraine under martial law has been developed, which includes criteria for assessing the effectiveness of management decisions, assessing the completeness of accounting for the value of export-import operations, and assessing the quality of customs services. The low level of efficiency of the work of customs authorities in terms of export-import operations and the quality of the provision of customs services is substantiated. The vector of increasing the efficiency of the work of the customs authorities of Ukraine is proposed, taking into account the implementation of the judicial reform and the reform of law enforcement activities, as well as increasing the motivation of customs and law enforcement officials in the context of identifying violations of customs legislation and applying appropriate financial sanctions.

TAX CONTROL AS INSTRUMENT OF ADJUSTING OF RECEIPT OF TAXES FROM IN BUDGET

The article is sanctified to the study of economic essence of tax control and analysis of his influence on profitable part of general budget of Ukraine. The scientific going is investigational near determination of his essence and place in the systems of taxation and state financial control. It is marked importance of aim and tasks of tax control. The role of events of tax control is investigational for providing of observance of requirements of tax law by the subjects of tax legal relationships. The fiscal function of control-verification works of public tax organs of Ukraine is considered. There is the analysed structure of the erected budget of Ukraine after 2017–2021. The features of realization of the tax checking are considered for the modern stage of development of economy of Ukraine. It is accented on problem questions in relation to the order of administration of tax payments and forming of tax debt within the framework of necessity of providing of receipt of sums from taxes in a budget. Undertaken a study allowed to distinguish basic problems in area of administration of taxes and receipt from taxes to the budgets of all levels. The ways of optimization of events of tax control and order of realization of control-verification works offer as one of his component elements. Paid attention to the preventive events in the process of realization of control-verification works by tax organs.

Why farmers perceive the use of e-government services as an administrative burden: A conceptual framework on influencing factors

In many countries around the world, family farms are expected to use e-government services to handle data exchange electronically via the internet with the government to fulfill their information obligations. This paper aims to explore the factors influencing the extent to which farmers perceive the use of such services as burdensome, and to develop a framework to categorize these factors for the farming sector. To do this, we extracted a conceptual framework designed for commercial businesses and adapted it to the farming sector. We employed a qualitative case study in Switzerland and conducted face-to-face interviews with six farmers using contrast sampling. The interviews were examined by applying thematic analysis. We found influencing factors from four different fields: (1) farm and farmer characteristics (e.g., farm structure, farmer's attitude toward ICT, farmer's ICT competence, use of external support, work organization, and infrastructure), (2) usage characteristics of e-government services (e.g. quantity and frequency of data entry, and period in use), (3) perceived characteristics of e-government (e.g., network, documentation, software design, complexity, farm compatibility, and duplication), and (4) perceived farm impact (data-security). We further found that the use of e-government services has no organizational benefits for family farms. Our findings provide a conceptual framework for understanding why e-government services for farmers might contribute to either a decrease or increase in their perceived administrative burden. It further provides policy-relevant information about the factors that play a role in digital direct payment administration to reduce farmers' administrative burdens.

Digitalization of the tax administration system in Ukraine taking into account the experience of developed countries

Introduction. The issue of fiscal digitalization today concerns each of the business entities and any participants in economic and financial relations. Today, every stakeholder is interested in the efficiency, convenience and comprehensibility of the received information. In today's conditions, digitization and transition to advanced technologies is an important process in the development of taxation and other sectors. Electronic services in the tax administration system are created with the aim of increasing the efficiency of the functioning of tax authorities, as well as simplifying the procedures for calculating, declaring and paying taxes and fees, and obtaining advice for taxpayers. All these services have been working successfully for some time, but still need improvement and diversification of functionality. The purpose of the article is to monitor the main aspects of digitization of tax payment administration procedures in Ukrainian and foreign practice. Method (methodology). In the course of the research, the following methods were used: dialectical, correlational, generalization, comparison, system analysis, observation, induction and deduction. The results. The article examines the current aspects of the implementation of digital technologies in the procedures for the administration of taxes and fees in Ukraine. Monitoring of the main levels of introduction of electronic services in taxation at the international level was carried out. The analysis of regulatory and reporting statistical data on the use of innovative technologies in the processes of taxation of individuals and legal entities was carried out. It was revealed that there are countries of the world that are actively engaged in the digitalization of the tax sphere, including using new programs and technologies, at the same time, some countries are improving already adapted devices in order to minimize the risks of uncertainty from new technologies. The main postulates of the strategic development of the bodies of the State Tax Service of Ukraine in the context of the digitalization of the fiscal space and the introduction of digital technologies have been studied. The state of the modern use of electronic services in taxation in the bipolar plane (tax institutions - taxpayers) was assessed. The indicators of the dynamics of electronic document flow in the tax sphere in Ukraine were analyzed, and the direction of tax reporting was established as the most digitized in the studied period. Emphasis is placed on the use of mobile applications in the tax administration system of some developed countries of the world (China, Australia, Brazil, etc.). A number of European Union countries actively use virtual assistants and chat bots for the purpose of improving tax relations, which as a result produces a number of fiscal effects. The importance and perspective of the further implementation of digital technologies in the processes of tax administration in Ukrainian practice is substantiated, taking into account the experience of both developed countries of the world and those countries that are similar in terms of economic processes to Ukraine. This approach will improve the algorithms for the accumulation of tax payments to the budgets of all levels in the conditions of martial law and post-war reconstruction of Ukraine.

E-Teach : Mobile Application Teaching Administrative System Using Near Field CommunicationN (NFC)

Teaching administration is a teacher's needs that are recorded or recorded into files stored by the school curriculum section. Teaching administration is in the form of lesson plans per semester made by the teacher to be applied based on the planned subject matter. Archiving of learning outcomes data and teaching materials is often ignored so that teachers do not provide subject matter according to the study plan and evaluation of learning outcomes is not satisfactory. In addition, the teacher administration file is a need for school accreditation which is a benchmark for the education office's assessment, which is a serious concern for schools in making reports in their work units. To reduce administrative errors, loss of data and the effectiveness of teaching services and assist teachers in managing lesson plans and evaluating learning outcomes, a tool that is able to provide solutions is needed. Near Field Communication, abbreviated as NFC, is a development tool for Bluetooth and RFID. NFC allows the phone to store important data securely and sent to other phones equipped with NFC or read by an NFC reader. In addition, this NFC allows mobile phones to be developed for the administration of school payments as well as giving class schedules to students. In this study, a teaching administration system based on Near Field Communication (NFC) has been developed using the Raspberry Pi as a microcontroller as well as a computer capable of applying web-based programs. Electronic teaching administration with NFC is expected to replace conventional teaching administration. The advantages of NFC-based E-Teach are that it takes a short time to use, does not depend on internet access and is easy in delivering teacher administration to those in need. Study plan data processing and evaluation of student learning outcomes are faster, more accurate and integrated with the management of education providers.

RANCANG BANGUN SISTEM INFORMASI AKUNTANSI PEMBAYARAN UANG SEKOLAH BERBASIS CLIENT SERVER

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly.
 The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

Construction payment automation using blockchain-enabled smart contracts and robotic reality capture technologies

This paper introduces an autonomous payment administration solution, integrating blockchain-enabled smart contracts and robotic reality capture technologies. The construction progress is captured, analyzed, and documented respectively using sensing, machine intelligence, and as-built building information models (BIM). The progress data is stored in a distributed manner using content addressable file sharing; it is then broadcasted to a smart contract which administers payments and transfers lien rights respectively using crypto currencies/tokens and non-fungible tokens (NFT). The method was successfully implemented for payments to 7 subcontractors in two real-world commercial construction projects in Canada and United States where progress was captured using a camera-equipped unmanned aerial vehicle (UAV) and an unmanned ground vehicle (UGV) equipped with a laser scanner. The method eliminates reliance on today's heavily intermediated payment applications and showed promise for achieving accurate, efficient, and timely payment administration. Future work should further explore the connections between off- and on-chain realities.

Strengthening the sustainability of rural electrification projects: Renewable energy, management models and energy transitions in Peru, Ecuador and Bolivia

Isolated small-scale renewable energy projects are a suitable option for providing access to electricity in rural areas. In such projects, establishing a suitable management model is a key issue for ensuring sustainability. The management models can be classified according to the ruling institution: government, municipality, private institution, microenterprise or cooperative. They may also differ with regard to sensitive features, such as the systems' ownership, level of users' participation, responsibility for the systems’ operation and maintenance, the users’ involvement in system installation processes and the administration of tariff payments. The existing literature lacks a comparative study highlighting the strengths and weaknesses of each kind of management model and their contribution to achieving technical, economic, social, organisational and environmental sustainability. To fill this gap, this study analyses and compares the impact of different management models through a number of case studies in Peru, Ecuador and Bolivia after 4 years of on-site work. Finally, general recommendations are given as results to strengthen all sustainability dimensions: among them, running comprehensive training programs to enhance local maintenance capabilities; reaching agreement with final electricity users to set a fair and affordable tariff rate and encouraging the involvement and self-organisation of the population to increase the sense of ownership. Such aspects are fulfilled more completely by management models based on microenterprises and cooperatives, due to their decisively higher community engagement, and should be stimulated by policy makers in the region.

IMPLEMENTASI PROGRAM ADMINISTRASI PEMBAYARAN BERBASIS DEKSTOP (STUDI KASUS: SMA NEGERI 1 CIKAMPEK)

In this era of globalization, the application of administrative data processing has been used by many parties, both agencies, organizations, as well as in educational institutions that will trigger the performance of agencies to be better than before. The payment data processing of SPP on SMA Negeri 1 Cikampek until now are still operating manually, so that activities associated with the administration is still slow even still queued to make payments. Specifically the functions performed by the application payment administration developed include, student data collection, alumni data, SPP Payment, and collection payment. Display student information, alumni information, payment SPP reports, until collection reports. This application payment administration is developed using Java programming language. With this computerized payment sistem hopely to improve the data processing of SPP payment, bimbingan study, study tour, and others effectively and efficiently.

Основные проблемы администрирования таможенных платежей

The article examines the main problems and shortcomings of the administration of customs payments. The main causes of problems in the administration of customs payments are identified.

FISCAL AND CONTROL FEATURES OF CUSTOMS AUTHORITY’S ACTIVITIES

Introduction. The deep and comprehensive political, economic and social processes taking place in modern Ukraine cause serious changes in the understanding of the role and importance of many industries and spheres of state activity that serve as the basis of Ukrainian society. Such spheres, the importance of which has been constantly growing in recent years, include the sphere of public relations related to the implementation of foreign economic activity. That is why, the study of the institutional mechanism of formation and implementation of customs policy, fiscal priorities of the customs service, the problems of control and administrative activities of customs authorities, their modernization is now becoming extremely acute and relevant. The purpose of the article is to determine the features and patterns of fiscal and control functions of customs authorities in Ukraine, analysis of indicators of revenue of the State Budget of Ukraine in terms of customs duties, monitoring ways to work out customs risks and outline ways to combat smuggling. Methods. Methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization are used in the research. Results. The essence and role of customs policy in the socio-economic development of the state are substantiated. Emphasis is placed on the peculiarities of the administration of customs payments and their mobilization to the budget. It is proved, that customs payments are important in the structure of budget revenues. The evaluation of the implementation of the planned indicators of fiscal activity of the State Customs Service of Ukraine was carried out. The risk factors of the customs space are identified and the methodical aspects of their development are outlined. Customs control plays a key role in preventing the smuggling of goods and detecting customs torts. Improving and digitalization of the control and verification work of customs authorities will help minimize fiscal losses, as well as, as summarized in the article - to improve the social and economic security of the state. Prospects. In the further scientific research, attention will be paid to the use of modern information technologies and technical means of customs control in the activities of the State Customs Service of Ukraine. The newest institutional paradigm of the customs space must take into account the digitalization of socio-economic processes.

Topical Issues of Customs Administration of Cross-border E-commerce in the Russian Federation

The article examines the problems of state regulation of cross-border e-commerce in the Russian Federation. In this regard, there is a need to develop a modern mechanism for state regulation of cross-border e-commerce. The mechanisms of the customs administration of e-commerce goods are considered. It has been determined that the key instrument of state regulation of cross-border e-commerce today is the establishment of norms for duty-free import of such goods. The article also provides an assessment of the effectiveness of existing measures. The introduction of modern technologies of customs clearance, the administration of customs payments, the implementation of projects with delivery services, foreign customs administrations and a number of others can compensate for the increasing load. Proposals have been put forward to improve the current mechanism of state regulation of e-commerce in general and customs administration in particular, which will increase the efficiency of cross-border e-commerce and have a positive impact on the development of the Russian economy.

Бюджетно-податковий потенціал в системі чинників забезпечення сталого розвитку об’єднаних територіальних громад

The article substantiates the approaches to determining the sources of the budgetary and tax potential of the united territorial communities, outlining the prospects for its rational formation and implementation, based on the assessment of the resources available in the field of service and/or in the ownership of the territorial communities and based on their fiscal capabilities, as well as the achieved level of efficiency implementation. It has been proven that the source of the budget and tax potential is a set of resources that are in the service sector and/or owned by the territorial communities, have the ability to accumulate within a certain time and under the existing conditions and can be transformed into tax, non-tax and other revenues to the budget of the territorial communities, in accordance with the decisions made by the community and intended to finance the implementation of its own and delegated powers and also solving the task of socio-economic development of the territory. Such territorial community’s resources include: natural resources (primary natural resources, ecosystems); physical resources (integrated property complexes, movable property, immovable property); institutions (enterprises, institutions and organizations that are communally owned by the territorial communities, business entities (individuals, legal entities), business associations, clusters, etc.); human resources and social capital. Based on the analysis and assessment of indicators of local budget revenue generation, it was established that such revenues are generated at the expense of revenues from own sources, the specific weight of which has been growing significantly in recent years, and inter-budget transfers. A fundamental analysis of the components of the revenues of the territorial communities from its own sources, based on the assessment of the resources available in the field n the ownership of the territorial communities, shows that the rate of growth of own revenues of local budgets is inextricably linked with the decentralization of power and the reform of local self-government and the corresponding financial decentralization, which is an effective factor in stimulating local self-government bodies to increase revenues to the budgets of local government on the basis of effective use of available resources, as well as finding reserves to fill them and increasing the efficiency of tax payment administration. During the study, the main problems related to the ineffective management of the resources of territorial communities and leading to a decrease in the budget and tax potential were identified. Measures aimed at solving existing problems are proposed.