Економічний факультет

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Author: search.filters.author.Шалимова, Н. С.Subject: search.filters.subject.evaluation

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    Information Supporting System about Tax Capacity of a Company and its Efficiency: Principles of Formation and Evaluation
    (The Baltic Scientific Journals, 2020) Kuzmenko, H.; Shalimova, N.; Lysenko, A.; Кузьменко, Г. І.; Шалімова, Н. С.; Лисенко, А. М.; Кузьменко, Г. И.; Шалимова, Н. С.; Лысенко, А. Н.
    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.
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    International Rating “Benchmarking Public Procurement” and Its Using in the Context of Increasing the Effectiveness of the Functioning of Innovative-Integrated Structures in a Digital Economy
    (ЦНТУ, 2020) Shalimova, N.; Kuzmenko, H.; Шалимова, Н. С.; Кузьменко, Г. І.
    The methodologies of the World Bank's Benchmarking Public Procurement system are analyzed. The possibilities of Benchmarking Public Procurement in the context of evaluation the effectiveness of the functioning of innovative-integrated structures in a digital economy are considered. A results of comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia and among some OECD countries, which are considered as a group of high-income countries, has been presented.