Please use this identifier to cite or link to this item: http://dspace.kntu.kr.ua/jspui/handle/123456789/11642
Title: Information Supporting System about Tax Capacity of a Company and its Efficiency: Principles of Formation and Evaluation
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.
Keywords: information supporting system
taxation
tax capacity
efficiency
principles
criteria
assessment
evaluation
Issue Date: 2020
Publisher: The Baltic Scientific Journals
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.
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.
URI: http://dspace.kntu.kr.ua/jspui/handle/123456789/11642
Appears in Collections:Наукові публікації кафедри аудиту, обліку та оподаткування

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