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If you continue without changing these settings, you consent to this Read more Accept Trending articles Tourist tax administration in the fiscal target system for hospitality businesses Liudmyla Bovsh , Alla Okhrimenko , Margarita Boiko , Sandeep Kumar Gupta doi: http://dx.doi.org/10.21511/pmf.10(1).2021.01 Public and Municipal Finance Volume 10, 2021 Issue #1 pp. 1-11 Views: 28 Downloads: 3 TO CITE Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories. Psychology of health and mental hygiene: Psychosocial risks, consequences, and possibilities of work stress prevention Radka Vaníčková doi: http://dx.doi.org/10.21511/ppm.19(1).2021.06 Problems and Perspectives in Management Volume 19, 2021 Issue #1 pp. 68-77 Views: 45 Downloads: 3 TO CITE АНОТАЦІЯ The relevance of the study lies in the warning of burnout syndrome, which is currently the most frequently solved problem among workers. The study aimed to determine which of the most affected groups of workers is most endangered by psychosocial risk factors. The study aims to point out the issue of burnout syndrome and determine preventive steps to prevent burnout syndrome. The best-chosen method was a survey, which allowed getting as many results as possible. The questionnaire survey interviewed 80 respondents in 2018. The total number of relevant questionnaires used was 50. 11 questionnaires were from employees in the sales department, and 39 questionnaires from employees in the warehouse. Data from questionnaires were processed in Microsoft Excel 2017. Data from questionnaires were selected according to closed and open questions. Open-ended questions were evaluated by keywords. The results, as secondary data, also took into account the primary data. The results of the questionnaires provided a percentage overview of psychosocial stress factors among sales staff and warehouse workers. The results of the questionnaires also served as an incentive to provide measures against burnout syndrome. State debt assessment and forecasting: time series analysis Fedir Zhuravka , Hanna Filatova , Petr Šuleř , Tomasz Wołowiec doi: http://dx.doi.org/10.21511/imfi.18(1).2021.06 Investment Management and Financial Innovations Volume 18, 2021 Issue #1 pp. 65-75 Views: 44 Downloads: 4 TO CITE One of the pressing problems in the modern development of the world financial system is an excessive increase in state debt, which has many negative consequences for the financial system of any country. At the same time, special attention should be paid to developing an effective state debt management system based on its forecast values. The paper is aimed at determining the level of persistence and forecasting future values of state debt in the short term using time series analysis, i.e., an ARIMA model. The study covers the time series of Ukraine’s state debt data for the period from December 2004 to November 2020. A visual analysis of the dynamics of state debt led to the conclusion about the unstable debt situation in Ukraine and a significant increase in debt over the past six years. Using the Hurst exponent, the paper provides the calculated value of the level of persistence in time series data. Based on the obtained indicator, a conclusion was made on the confirmation of expediency to use autoregressive models for predicting future dynamics of Ukraine’s state debt. Using the EViews software, the procedure for forecasting Ukraine’s state debt by utilizing the ARIMA model was illustrated, i.e., the series was tested for stationarity, the time series of monthly state debt data were converted to stationary, the model parameters were determined and, as a result, the most optimal specification of the ARIMA model was selected. Evaluation of state budget structural changes based on the coefficient method Serhiy Frolov , Sylwester Bogacki , Fathi Shukairi , Alina Bukhtiarova doi: http://dx.doi.org/10.21511/imfi.18(1).2021.05 Investment Management and Financial Innovations Volume 18, 2021 Issue #1 pp. 55-64 Views: 41 Downloads: 4 TO CITE According to the current situation in the world economy connected with the coronavirus pandemic, it is difficult to predict GDP growth. Non-economic factors determine the rate of decline in economies of almost all countries. Accordingly, it is extremely difficult to ensure the stable functioning of financial systems. In this situation, the role of public finance, especially the state budget, significantly increases, given the peculiarities of the formation of different levels’ budgets. This research aims to evaluate state budget structural changes on the example of Ukraine. Based on the linear coefficient and the quadratic coefficient of absolute structural changes, the quadratic coefficient of relative structural changes, and integral coefficients of structural changes the authors analyzed the state of public finance in Ukraine since the formation of the state and local budgets and their optimal use to mitigate the effects of the pandemic on the economy can become one of the factors in maintaining financial stability and developing anti-crisis measures. The forecast values of the growth rate of budget revenues and expenditures confirm that the projected revenue gaps are significantly higher than the projected expenditure gaps. The cost structure of the state budget of Ukraine is characterized as a structure with a low level of differences. The Gatev and Ryabtsev coefficients demonstrate unidirectional dynamics. In contrast, Salai coefficient shows the opposite dynamics, which confirms a lack of stability in the cost structure. From 2008 to 2019, the chain rate of change has a significant variation range. Subscription Subscription information, prices and order details learn more Book publishing information We offer different book publishing services learn more Article Promotion Make your article visible to the society learn more newsletter We accept payment with: ISNI: 0000 0004 6439 8257 Copyright © 2021 LLC “CPC “Business Perspectives”, except Open Access articles Developed by MindK . Designed by Crisp . About Us Company News Cooperation and partners Advertising Manuscript Administration System Users support Your profile External services instructions Site navigation Contact us Hryhorii Skovoroda lane, 10 Sumy, 40022 , Ukraine +380-542-221707 +38-063-2891070 Privacy Policy Cookie Policy Terms and Conditions Tweets by LLC “Business Perspectives”