Please use this identifier to cite or link to this item: http://dspace.kntu.kr.ua/jspui/handle/123456789/12087
Title: Technology for the Substantiation of Main Principles and Approaches to the Formation and Evaluation of Information Supporting System about Company`s Tax Capacity
Authors: Kuzmenko, H.
Shalimova, N.
Lysenko, A.
Кузьменко, Г. І.
Шалімова, Н. С.
Лисенко, А. М.
Keywords: information supporting system
taxation
tax capacity
efficiency
principles
criteria
assessment
evaluation
Issue Date: 2020
Publisher: University of Economic
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.
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.
URI: http://dspace.kntu.kr.ua/jspui/handle/123456789/12087
ISSN: 2674-4562
Appears in Collections:Наукові публікації кафедри аудиту, обліку та оподаткування

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