Technology for the Substantiation of Main Principles and Approaches to the Formation and Evaluation of Information Supporting System about Company`s Tax Capacity
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Date
2020
Authors
Kuzmenko, H.
Shalimova, N.
Lysenko, A.
Кузьменко, Г. І.
Шалімова, Н. С.
Лисенко, А. М.
Journal Title
Journal ISSN
Volume Title
Publisher
University of Economic
Abstract
Using of the new technology for 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 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.
Description
Keywords
information supporting system, taxation, tax capacity, efficiency, principles, criteria, assessment, evaluation
Citation
Kuzmenko, H. New Technology for the Substantiation of Main Principles and Approaches to the Formation and Evaluation of Information Supporting System about Company`s Tax Capacity / H. Kuzmenko, N. Shalimova, A. Lysenko // ENECO : Proceedings of Energy Economic Research Center. – 2020. – Vol. 04, Issue 04. – P. 8-9.