Browsing by Author "Kovalenko, Yuliia"

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    Evaluating the effects of digitalization on the financial security of the corporate sector: Multivariate econometric analysis
    (CEUR Workshop Proceedings, 2025-06) Kovalenko, Yuliia; Krynytsia, Serhii; Osipchuk, Alina; Koliada, Tetiana; Ivashchenko, Alla; Іващенко, Алла Іванівна; Osmiatchenko, Volodymyr
    This paper investigates the nature and intensity of digitalization’s impact on the corporate sector’s financial security in the context of digital transformation. The study aims to comprehensively assess this impact using multidimensional econometric tools to develop well-founded scientific and practical recommendations for enhancing financial resilience at the enterprise level. The research addresses several key tasks: adapting methodological approaches for quantifying financial security levels considering digital economy transformation processes; constructing classical OLS regression models to identify the basic relationships between digitalization and financial security; applying panel econometric models that account for spatial and temporal heterogeneity; and implementing a Bayesian modeling approach to obtain robust estimates under data limitations and potential violations of classical assumptions. Empirical results reveal a statistically significant negative relationship between the level of digitalization and financial security indicators of the corporate sector. This relationship is more pronounced among enterprises with higher levels of financial stability. The identified negative association should not be interpreted as an argument against digitalization, but rather as evidence of the need for a comprehensive approach to managing digital transformation, with attention to potential financial risks. The study proposes recommendations for adapting business models, improving financial monitoring systems, and strengthening the capacity of enterprises to address emerging challenges in the digital age.
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    Information Systems in Fiscal Administration and Modeling of Excise Tax
    (Faculty of Management, University of Tehran, 2023) Kovalenko, Yuliia; Tkachyk, Fedir; Dmytriv, Volodymyr; Dubovyk, Olha; Shevchuk, Oleh; Шевчук, Олег Анатолійович; Шевчук, Олег Анатольевич; Myskin, Yurii
    The purpose of the article is to substantiate the fiscal role of the excise tax by studying its information and functional potential and to model the dynamics of its payment by the brewing industry. Excise tax occupies a special place in a tax system of each state because, in addition to significant fiscal importance, it has a considerable regulatory impact on the production and consumption of certain categories of goods. Based on information systems in the article analyses and monitors the indicators of the excise tax payments on goods produced in Ukraine on the example of a particular enterprise in the brewing industry. By means of the initial data analysis of autocorrelation functions of volumes’ indicators of the accrued excise taxes on beer the expediency of modelling realization of such indicator dynamics on the basis of ARIMA model is proved. The analytical and statistical approaches to the formation of models for the implementation of forecast for the calculation of excise tax on beer of brewing industry enterprises are improved. The proposed approach is based on the values of autocorrelation of balances and partial autocorrelation, as well as methods of analysis of time series with gaps, which allows to use it in the economic activity of enterprises to make forecasts for the calculation and payment of the excise tax. This will produce financial effects for the brewing industry in terms of cost optimization and minimization of the excise tax risks.