Information Supporting System about Tax Capacity of a Company and its Efficiency: Principles of Formation and Evaluation

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Date

2020

Authors

Kuzmenko, Н.
Shalimova, N.
Lysenko, A.
Кузьменко, Г. І.
Шалімова, Н. С.
Лисенко, А. М.
Кузьменко, Г. И.
Шалимова, Н. С.
Лысенко, А. Н.

Journal Title

Journal ISSN

Volume Title

Publisher

The Baltic Scientific Journals

Abstract

The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity. It has been proved that in assessing the effectiveness of the information supporting system on tax capacity of the entity, the impact of time and cost criteria, as well as other non-measurable parameters should be taken into account. The proposed approach to assessing the effectiveness of the current information supporting system on the taxpayer's capacity will allow assessing alternative information systems in terms of the effectiveness of their implementation.

Description

Keywords

information supporting system, taxation, tax capacity, efficiency, principles, criteria, assessment, evaluation

Citation

Kuzmenko, H. Information Supporting System about Tax Capacity of a Company and its Efficiency: Principles of Formation and Evaluation / H. Kuzmenko, N. Shalimova, A. Lysenko // SocioWorld. Social Resaerch & Behavioral Sciences. - 2020. - Vol. 01. - Iss. 01. - P. 38-44.