Tax forecasting tools in the local budget system based on Big Data

Кожем’якіна, Світлана Миколаївна and Швабу, Юліяна Іллівна and Євдощак, Володимир Іванович (2025) Tax forecasting tools in the local budget system based on Big Data Актуальні питання економічних наук (18). ISSN 3041-2129

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Abstract

The article explores the role of Big Data technologies in improving the tax forecasting system in the context of decentralization and increasing demands for the accuracy of financial planning at the local level. The need for local authorities to transition from traditional forecasting methods to intellectual and analytical models capable of ensuring the efficiency, reliability and transparency of financial decisions is substantiated. The methodological basis of the work is a systemic, comparative and economic and analytical approach, supplemented by structural and functional analysis, generalization of international and Ukrainian experience, as well as elements of modeling. As a result, key organizational, technical and regulatory barriers to integrating Big Data into the practice of local finance were identified, including a shortage of professional personnel, insufficient coordination between financial institutions and the absence of unified data standards. It is shown that Big Data analytical platforms are able to increase the accuracy of forecasts, facilitate timely response to tax risks and ensure the adaptability of budget planning. Recommendations are formulated for the creation of a single information circuit, data standardization, deployment of analytical dashboards, and improvement of forecast verification mechanisms.

Item Type:	Article
Uncontrolled Keywords:	Local budgets; taxes; budget planning; forecasting; decentralization; local finances
Subjects:	Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра управління
Depositing User:	Світлана Миколаївна Кожем'якіна
Date Deposited:	22 Dec 2025 14:16
Last Modified:	22 Dec 2025 14:16
URI:	https://elibrary.kubg.edu.ua/id/eprint/54987

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