Payment Terms Research Articles

Concepts and elements of the hr audit system implementation: analysis of scientific resources

The article explores the concepts and elements of HR audit implementation based on the analysis of available scientific sources. The interpretation of the concept of “HR audit” and defining elements of its implementation in the scientific literature are investigated. It is estimated that there are really only quite a bit thorough scientific works regarding the study of concepts and elements of HR audit, which complicates the process of understanding the concept for its wide implementation in Ukraine. It is determined that Ukrainian scientists consider HR audit based on international experience, that is, as foreign scientists view the concepts of “HR audit”, “personnel audit”, “staffing audit”; that is, a HR audit is considered as including both the verification of personnel records and the functioning of the organization’s personnel management system as a whole. It is determined that labor law has steadily increased responsibility for non-compliance with labor laws, with such dynamics being observed worldwide. It is detected, that in most developed countries, penalties for violations of labor law are quite significant, while in Ukraine they are not so large, which diminishes the importance of HR audits ordering in Ukraine. Losses can be caused not only by checks on proper personnel documentation, but also by conflicts with employees (labor disputes, legality of dismissal, terms of payment of wages and other compensations, etc.). HR audit offers great opportunities for increasing productivity, improving the climate within the company and shaping the brand and the company as a whole. It has become common practice to involve third-party organizations specializing in HR analysis. In general, both in business and in the civil service, there is a trend towards digitization (the transition of the information field to digital technologies) of the formal side of staff work. Therefore, HR audit will change over time, and from the process of, for example, checking archives and stacks of paper will go into the scope of checking the formation of databases.

Trusted UAV Network Coverage Using Blockchain, Machine Learning, and Auction Mechanisms

The UAV is emerging as one of the greatest technology developments for rapid network coverage provisioning at affordable cost. The aim of this paper is to outsource network coverage of a specific area according to a desired quality of service requirement and to enable various entities in the network to have intelligence to make autonomous decisions using blockchain and auction mechanisms. In this regard, by considering a multiple-UAV network where each UAV is associated to its own controlling operator, this paper addresses two major challenges: the selection of the UAV for the desired quality of network coverage and the development of a distributed and autonomous real-time monitoring framework for the enforcement of service level agreement (SLA). For a suitable UAV selection, we employ a reputation-based auction mechanism to model the interaction between the business agent who is interested in outsourcing the network coverage and the UAV operators serving in closeby areas. In addition, theoretical analysis is performed to show that the proposed auction mechanism attains a dominant strategy equilibrium. For the SLA enforcement and trust model, we propose a permissioned blockchain architecture considering Support Vector Machine (SVM) for real-time autonomous and distributed monitoring of UAV service. In particular, smart contract features of the blockchain are invoked for enforcing the SLA terms of payment and penalty, and for quantifying the UAV service reputation. Simulation results confirm the accuracy of theoretical analysis and efficacy of the proposed model.

Impilikasi Kapitalisme Ekonomi Pada Petani Melayu Perkebunan Kopi Rakyat di Sumatera Selatan

Modern economic capitalism has long engulfed smallholders in rural coffee plantations in South Sumatra. Intangibly, capitalism is always neatly wrapped up in goodness with many interests. The meaning of goodness here, how doers of economic capitalism with the spirit of morality have succeeded in deceiving coffee plantations farmers to become melted and obedient.
 This research is to find out the impact experienced by coffee plantation farmers who consciously form conflicts of interest and power. And the extent of the government's role in saving coffee farmers from the snares of dependency and hegemony of poverty. The field study was conducted in response to the behaviors and habits of the informants and the local culture that was observed on an ongoing basis. Then analyzed with descriptive qualitative methods based on the semantic relationship between variables.
 The results of the study prove that poverty that occurs in coffee farmers due to various factors, such as; historical elements as a result of colonial-feudalism, financial-industrial and technological-industrial dependency that made poor farmers helpless. Farmer expenditure, which was originally subsistence life, is increasingly in the form of money. No wonder consumerism is rampant and has become a new culture in rural communities. Increased habit of indebted to coffee bean collectors because of increasing population and economic pressure due to the inability of coffee farmers to adapt to the buying and selling economy. Where debt payments are made in installments when there is a coffee harvest with a longer payment term. Finally, the transformation of interests has succeeded in initiating the idea of ??mastering the economy of coffee farmers on moral and ethical ties for the values ??of the welfare of farmers who are hereditary and empowered for generations.

TAX PRESSURE AND PROFITABILITY IN SAVINGS AND CREDIT COOPERATIVES

Introduction: The payment of taxes constitutes a state tool that facilitates the collection of funds to meet public spending. However, on occasion, the fiscal pressure limits the economic growth of certain companies, mainly due to the impact on the profitability and liquidity of these companies. Objective: to determine the influence of the fiscal pressure on the profitability of the Savings and Credit Cooperatives of the Cotopaxi province, Ecuador, 2016 - 2018. Methodology: non-experimental, descriptive and cross-sectional study. A survey was created, created for research, which was used as a data collection model, which facilitated their processing. The financial statements corresponding to the fiscal period that were included from 2016 to 2018 were analyzed. Results: there was a progressive increase in both assets, liabilities, income and expenses; however, the increase in liabilities and expenses were higher in relation to assets and income, which led to a decrease in the active / passive index and that there were losses in the year 2018. During this year there were profitability indexes, on assets and on equity, negative. The amounts to be paid for taxes were increased during the period analyzed. Conclusions: The fiscal pressure negatively influences the profitability of the Savings and Credit Cooperatives of the Cotopaxi province, motivated by the calculation method and payment terms of these taxes.

ملفات المناقصات (المطابع الأمیریة نموذجًا) دراسة دبلوماتیة

المناقصة وسيلة من وسائل الشراء فى الهيئات والمؤسسات وخاصة الحکومية، وهى مجموعة من الإجراءات التى تهدف إلى دعوة أکبر عدد ممکن من المشارکين لتقديم عطاءاتهم وعروضهم تمهيدا لاختيار الأنسب من بينها؛ سواء ما يتعلق بجودة المادة المطلوب شراؤها أو أسعارها أو وقت التجهيز أوشروط الدفع والتسليم وغيرها من الأمور التى قد يکون لها تأثير مباشر أو غير مباشر فى أداء هذه الوظيفة المهمة من وظائف المنشأة. وتعتبر الهيئات الحکومية أولى الجهات التى استخدمت المناقصات ومنها المطابع الأميرية؛ وذلک لأنها تحقق مبدأ المشارکة الواسعة من قبل أکبر عدد ممکن من المشارکين، الأمر الذى يؤدى فى النهاية إلى تحقيق الکفاءة فى أداء عملية الشراء. ونتيجة لممارسة المطبعة الأميرية لوظائفها عن طريق توفير ما تحتاجه للعمل من ماکينات ومواد خام عن طريق الشراء بأسلوب المناقصات نتجت عن ذلک ملفات المناقصات؛ حيث تشتمل على الوثائق الخاصة بشروط المناقصة، والإعلان عنها، والأمور التى على مقدم العطاء أن يراعيها فى عطائه لکى يکون صحيحا، والحالات التى تلغى فيها المناقصة. Tendering is a means of buying in bodies and institutions, especially the government, and it is a set of procedures that aims to inviting the largest numbers of bidders to submit their tenders and quotation to choose the most appropriate one according to; quality, price, processing time and terms of payment and delivery of the items to be purchased .All these previous things may have direct and indirect effects on performing this important function of the establishment. Government organizations are considered to be the first to use tenders- Amiria printing press as an example - because it achieves the principle of the broad participation of the largest numbers of bidders and the efficiency procurement process performing as well. As a result of the participating of Al Amiria printing Press by providing work needs with machines and raw materials in a bid style, this led to Tenders Files which includes: their own terms, the declaration of these terms, things that must be put into the bidders' consideration to make the tender valid, and cases where the tenders are cancelled.

The generation revenue and demand payment assessment for pool based market model in Malaysia electricity supply industry

The objective of this paper is to address the economic benefits in term of generation revenue and demand payment for the pool based market model in Malaysia electricity supply industry (MESI). In pool market model, there are issues on the benefit of the generators such as too high system marginal price (SMP) during peak demand and no revenue during low demand. Therefore, conceptual study for two bus test system in MESI involving four generators around Peninsular Malaysia is conducted to perform the economic analysis in term of generation revenue and demand assessment considering existing single buyer model and pool based market model, i.e., pool model, spot market model and the proposed model, in order to identify which market model is superior. As a result, the proposed model managed to decrease the demand payment as it is proportional to generation revenue, even though the generation revenue is at intermediate value and succeed to increase the low and medium generator’s revenue.

Pengaruh Trust Dan E-Service Terhadap Repurchase Intention Bagi Pengguna Aplikasi Shopee

Modern applications certainly require a neatly arranged system, making it easier for consumers to use it. Trust is an important thing that online sites need because logically consumers have a higher level of risk in online transactions compared to offline transactions in terms of shipping, payment, and personal information. The purpose of this study is to find out how trust and e-service can affect Repurchase intention in shopee application users. Analysis using multiple regression with data from this study 128 respondents shopee application users. The result is trust and e-service have a positive effect on repurchase intention.
 Keywords : Trust, E-service; Repurchase Intention; Shopee.

The application of fuzzy analytic hierarchy process (FAHP) approach to solve multi-criteria decision making (MCDM) problems

This paper focuses on the application of Fuzzy Analytic Hierarchy Process (FAHP) approach to solve multi-criteria decision making (MCDM) problems. MCDM is a process which involves a decision maker or a group of decision makers to evaluate and to choose the best alternatives based on the criteria decided by the decision maker(s). A real-life empirical example about supplier selection is used to implement the FAHP method. The objectives of the study are: (1) to implement FAHP approach with different linguistic scales to solve MCDM problems; and (2) to compare the relative weights of each alternative with respect to the criterion that was computed using different linguistic scales. There are three sets of scales denoted as S1, S2 and S3 used in this paper. Four criteria which are delivery, price, service and payment terms and three alternatives which are Supplier A, Supplier B and Supplier C has been considered in this study. The first objective is achieved since FAHP can be used to solve the MCDM problems. Meanwhile, for second objective, the Coefficient of Variations (CV) has been used to do the comparison. The findings revealed that scale S2 is the most preferable linguistic scale for this case study.

SELECTION AND EVALUATION SUPPLIER BY CONTRACTOR: CASE STUDY IN INDONESIA

This research will discuss about contractors with concrete suppliers and formwork suppliers. The research is conducted to look for ranking criteria and sub-criteria used by contractors to selecting and evaluating concrete and formwork suppliers. The criteria and sub-criteria are refer to Ho et al., (2007) and three new sub-criteria are added, which are a guarantee, lowest price guarantee, and payment term. The contractor classification is divided into four namely general classification, NPK classification consisting of non-classification; individual; small business, medium business classification, and big business classification. Ranking for criteria and sub-criteria are sought based on the mean value for each classification material both in the context of selection and evaluation. After finding the ranking, it is sought whether there is a difference of importance between the NPK classification, middle, and large of the priority sub-criteria in general classification using the Kruskal Wallis test.

Consulting Forester Timber Sale Practices in the US South

Abstract Private timber sale transactions are vital to the forest products industry in the US South. Consulting foresters often assist private landowners in administering timber sales, and their decisions and practices have a major impact on landowner compensation, satisfaction, and market efficiency. This study used a mixed-mode survey of consulting foresters in 11 southern states to examine contract terms, timber sale practices, and market conditions on private sales. Responses were received from 430 consultants, resulting in a 37 percent response rate. Final harvests are primarily offered to bidders, whereas thinnings are more likely to have timber prices negotiated. Pay-as-cut payment terms are typical for thinnings, but less common in the Mountains where lump sum is relatively more common. Well under 50 percent of firms from the Coastal Plain and Piedmont conduct presale inventories on thinnings, whereas nearly two-thirds of firms in the Mountains use inventories on these types of harvests. Fewer than 25 percent of responding foresters suggested that restrictive quotas reduced landowner revenue on pay-as-cut timber sales. Consulting firms reporting that sawtimber quotas were never a problem in their area reported at least two more sawtimber outlets than those concerned about restrictive mill quotas.

IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget.

Identifying entry barriers for food processors to supermarkets in Kenya

Abstract In Kenya, as in many other countries in the Global South, there is a growing population of so-called middle-income consumers that buy products from supermarkets. The increasing number of supermarkets in Kenya that serve these customers have become a potentially important market channel for domestic food processors. This paper identifies the barriers that domestic food processors encounter to accessing supermarkets within Kenya. It is based on survey data from 48 food processing firms that was collected in 2013–2014 and a set of two in-depth interviews conducted among selected firms in 2015 and 2016. The findings indicate that it is difficult for processed food products from Kenyan-owned firms to enter the domestic ‘modern’ retail sector. A combination of stringent entry and markets barriers such as strict legal requirements and licenses, unfair competition, and lack of capital means it is an onerous task to survive in the presence of cutthroat competition from imported food products. The food processing firms interviewed often view the emerging supermarket sector as offering promising new outlets for their products but also point to a number of entry barriers, typically concerning resources and the qualification requirements of domestically owned supermarkets. These requirements are primarily related to pricing and payment terms that are difficult for most interviewed food processors to comply with. Other barriers include standardisation, regulations and infrastructure. An overreliance on the largest supermarket chains has led to harsh competition among Kenyan food processors. While some struggle for mere survival, others have to refocus on smaller supermarkets and convenience stores.

Optimal replenishment decisions for perishable products under cash, advance, and credit payments considering carbon tax regulations

This study integrates payment schemes and inventory decisions under sustainability issues. In view of legislation to reduce carbon emissions, the aim of the paper is to gain insights into how payment options affect inventory decisions for perishable products under the widely-used carbon tax regulation. Precisely, this paper establishes an inventory replenishment model from the buyer's perspective in which: (a) the buyer is charged for each unit carbon emissions with a constant tax rate (i.e., carbon-tax regulation) (b) the seller offers one of three commonly-used payment schemes (i.e., advance payment, cash payment, and credit payment), and (c) the product gradually degrades with time and cannot be sold after its expiration date (or sell-by date). Then, the existence and uniqueness of the optimal solution under each payment term is proven, which simplifies the search for the global solution to a local minimum. Finally, numerical experiments are conducted and the results among those three payment schemes are compared in order to answer the following two major questions: How does the payment scheme affect carbon emissions? Which payment scheme is the least expensive for the buyer, when carbon taxes are charged? Computational results provide evidences that the advance payment in companion with price discount is the least costly for the buyer but leads to highest carbon emissions per unit time among all three payment schemes. On the other hand, the credit payment is the best of all three payment schemes to curb carbon emissions and thus protect the climate and environment.

Theoretical and Practical Aspects of Execution and Protection of the Right of Shared Ownership in Case of Allocation, Division and Sale of Common Property

The article deals with general notions of exercising the right of shared ownership by their owners, as well as grounds for civil protection by the co-owners. Main grounds for protecting the right of shared ownership are the same as for protecting civil rights in general, namely – not recognising or breaking rights of the owners, or disputing them by third parties or other co-owners. Civil laws regulate within the same framework the mechanism of protecting the rights of co-owners, regardless of who is behind the violation of the right, and this, due to the principle of equality of all subjects of the right of ownership under the law.Rights of co-owners could be violated while exercising their rights during the division or allocation of a share of common property. Hence, in order to show the methods of protecting the rights of the co-owners during the division or allocation of common property, the article establishes their meaning, types and grounds for their use.Following the analysis of a legal structure and special literature, a conclusion is drawn as to the absence of a single approach to the consequences of division or allocation of the common property. Also, arguments are made in favour of differentiating these two categories only for the purpose of exercising those rights by more than two co-owners.The article deals with conditions of use of allocation and division of common property, as well as the consequences of impossibility to allocate or to divide. Also, it points out the absence of a legal framework of the terms of payment of compensation to a co-owner should his share be impossible to divide, and therefore it must be dealt with by agreement of the co-owners.Special features of allocation of a share of immovable property are investigated, and jurisprudence is analyzed in order to define the appropriate methods of protection of the rights of the co-owners.Special attention is given to protecting the rights of the co-owners in those cases, where a share was sold without offering the other co-owners the option to purchase. The article shows lack of clear legal provisions as to the requirement of a second notice to sell a share in common property following a change in the sale price, as well as to the consequences of allowing a claim of a co-owner to transfer over the rights and obligations of a buyer under a contract when it comes to the validity of a contract between the co-owner-seller and buyer, as well as a buyer, whose rights are transferred to another co-owner, as well as the justification to re-negotiate such contract. A conclusion is made according to which in such cases the contract of sale and purchase is valid, but that courts will pronounce for the buyer to be replaced, while the mechanism of the transfer of the right of ownership to the purchasing co-owner remains partially regulated.The article points out gaps and contradictions in the civil legislation of Ukraine that regulate certain legal remedies used by the co-owners while exercising their right of common property, how to remove them and improve the legal framework.Manuscript received 24.09.2019

Modelling Negotiations of Construction Subcontract based on a Game Theory – Results of an Experiment

The process of negotiation can be analyzed considering some scientific issues (e.g. psychological, sociological). When a construction subcontract is negotiated, as it is business activity, the rational choices should be considered more than other factors influencing the decisions of the negotiating parties. A game theory supports rational decision making based on calculations, expected values and strategic choices. An experiment was carried with the participation of the students of Civil Engineering Faculty. Five different games were prepared. The students started playing with the “nature”. Then the probabilities of the “nature” strategies were introduced. Finally, they played three one-on-one sets of repetitive games. The results prove that knowing the needs of the opposite player (knowing his/her possible strategies) leads to a win-win result where the score of both players is maximized. The experiment and its result are analyzed in the paper. The multiple negotiations, and then multiple cooperation of a general contractor with the same subcontractor on construction projects is an often case. These parties discuss the rules of their cooperation formalized in subcontracts several times. The typical image of a general contractor’s need is a low price given by a subcontractor. In fact, it the is only one of the needs. Moreover, it is not a rare case where flexibility of engagement on a building site or a high number of equipment units or favorable terms of payment are desired by a general contractor more than the low price given by a subcontractor. A subcontractor’s standing can be different too. They can search for profitable cooperation or they have to provide work for some brigades not to have them unengaged. They can afford long term payment or they have to be paid in advance. The experiment proves that disclosure of the needs (strategies) by negotiating parties leads to achievement of higher gain for both of them (when the game is repetitive). The paper sets the basis for modelling negotiations of a construction subcontract based on a game theory.

The price of federation: Comparing fiscal equalization in Australia, Canada, Germany and Switzerland

ABSTRACTThis article examines the operation of fiscal equalization systems, where funds are methodically transferred predominantly from the central government to regions with weaker tax bases in particular (but not exclusively). Four of the oldest and most expensive equalization schemes – Australia’s, Canada’s, Germany’s, and Switzerland’s – are compared in terms of their purpose, procedures, and performance. Levels of equalization are measured, standardized, and assessed over time. The general trend is that regional variation in terms of payments is tolerated until there is a tipping point where wealthier regions diverge too far from the average. Subsequent reform processes are often long and in some instances attempt to placate wealthier regions, while federal government contributions increase rather than substantially affecting the conditions or payments for the major recipients. The systems and reforms tangibly value the membership of the constituent members of the federation through permanent, institutional, and unconditional compensation.

CORPORATE GOVERNANCE DAN PERILAKU TAX COMPLIANCE PADA USAHA KECIL DAN MENENGAH

Small and medium enterprises (SMEs) have a very important role in the Indonesian economy. The existence of SMEs in Indonesia is strongly influenced by several factors including those offered by the market and corporate governance. Good corporate governance is an important thing that supports business sustainability. Implementation of corporate governance for SMEs involving entrepreneurs compliance to government regulations, such as regulations related to taxation. Indonesia implement self-assessment system in terms of tax payments and tax reporting. It is confirms that corporate governance and the fulfillment of tax obligations are closely interrelated. Data is collected by interview using in depth interview technique. The results show that business owners have not applied the good corporate governance code for SMEs which prove that tax compliance has not been implemented properly. Based on tax obligation indicators, this study reveal that SMEs implement tax obligations on NPWP ownership, but have not performed other obligations, namely tax payment and reporting.

Batch Allocation for Tasks with Overlapping Skill Requirements in Crowdsourcing

Existing studies on crowdsourcing often adopt the retail-style allocation approach, in which tasks are allocated individually and independently. However, such retail-style task allocation has the following problems: 1) each task is executed independently from scratch, thus the execution of one task seldom utilize the results of other tasks and the requester must pay in full for the task; 2) many workers only undertake a very small number of tasks contemporaneously, thus the workers’ skills and time may not be fully utilized. We observe that many complex tasks in real-world crowdsourcing platforms have similar skill requirements and long deadlines. Based on these real-world observations, this paper presents a novel batch allocation approach for tasks with overlapping skill requirements. Requesters’ real payment can be discounted because the real execution cost of tasks can be reduced due to batch allocation and execution, and each worker's real earnings may increase because he/she can undertake more tasks contemporaneously. This batch allocation optimization problem is proved to be NP-hard. Then, two types of heuristic approaches are designed: layered batch allocation and core-based batch allocation. The former approach mainly utilizes the hierarchy pattern to form all possible batches, which can achieve better performance but may require higher computational cost since all possible batches are formed and observed; the latter approach selects core tasks to form batches, which can achieve suboptimal performance with lower complexity and significantly reduce computational cost. With the theoretical analyses and experiments on a real-world Upwork dataset in which the proposed approaches are compared with the previous benchmark retail-style allocation approach, we find that our approaches have better performances in terms of total payment by requesters and average income of workers, as well as maintaining close successful task completion probability and consuming less task allocation time.

Perceived Problems of Strike Action and Deviant Behavior at Selected Higher Institutions in Ekiti State, Nigeria

This study aimed to investigate the perceived problems of strike action and deviant behavior in selected higher institutions in Ekiti State, Nigeria. The descriptive research design of ex-post-facto type was used in the study. Three hundred respondents were selected randomly from two Universities. The respondents were measured with a self-developed scale, and the data obtained were analyzed using descriptive (mean) statistical analysis. Four research questions were raised and answered. The result showed that causes of strike action in selected higher institutions include non-payment of teacher’s salaries, low responds to problems confronting schools among others, problems of strike action in selected higher institutions include production of half-baked graduates, youth involvement in secret cult, widespread of examination malpractice, causes of deviant behavior in selected higher institutions include parental neglect, drug addiction, high level of poverty among others and problems of deviant behavior in selected higher institutions include incessant strike action, widespread of examination malpractice, prevalence of teenage pregnancy among others. Given these findings, the study recommended that school counselors should identify deviant behaviors and counsel adolescents on how it can be prevented and that Government should deem it fit to respond to the yearnings and aspirations of the workers in terms of quick payment of their salaries and other emoluments.

The optimization procedure in the tax system, the processing organizations

An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the need to develop optimization procedures, taking into account the specific features of organizations of food production. Carrying out optimization procedures by system and deductive methods provides for the development of a program of relevant measures. As objects of program activities, it is advisable to choose those for which the current tax legislation provides for the greatest number of benefits, and which will bring tangible economic benefits to organizations. The main objects are taxes: income, property, VAT, personal income tax, since each category of these has optimization opportunities for calculating the tax base and reducing the mass of tax payments to the budgets of the respective levels. A brief, meaningful title has been formulated for each program event, the essence of which directly affects the magnitude of such elements of the taxation system as the taxable base, tax payment terms, organizational and methodological parameters for tax calculation, accounting registers of accounting tax policy and others. Detailed explanations are given on individual optimization measures with an indication of regulatory legal acts that allow using a particular benefit or opportunity in taxation practice, and also lists the basic conditions for the application of the recommendations made. Particular attention is paid to the rules of registration of primary documents, as basic accounting units that change during the implementation of specific recommendations. The introduction of the recommended program of optimization procedures into the practice of tax management has a real prospect due to the low-cost financial resources for their implementation, but it will significantly increase the level of tax solvency of the processing organizations.