Економічний факультет
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Item Technology for the Substantiation of Main Principles and Approaches to the Formation and Evaluation of Information Supporting System about Company`s Tax Capacity(University of Economic, 2020) Kuzmenko, H.; Shalimova, N.; Lysenko, A.; Кузьменко, Г. І.; Шалімова, Н. С.; Лисенко, А. М.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.Item Отражение данных о связанных сторонах и операциях с ними в налоговом учете(International Scientific Refereed & Reviewed Journal, 2020) Shalimova, N.; Klymenko, Ya.; Шалімова, Н. С.; Клименко, Я. В.; Шалимова, Н. С.; Клименко, Я. В.The article analyzes the regulatory framework of Ukraine on the peculiarities of tax accounting of transactions with related parties. Particular attention is paid to the study of the criteria for recognition of business entities as related parties in accordance with the Tax Code of Ukraine. The formula for determining the indicator of the company's share in the authorized capital of another with indirect ownership of corporate rights has been improved. It is proposed to define the category of close relatives and family members of an individual, which will unify the approaches to this category of persons in domestic legislation. В статье проанализировано нормативную базу Украины относительно особенностей налогового учета операций со связанными сторонами. Особое внимание уделено исследованию критериев признания субъектов хозяйствования связанными сторонами в соответствии с нормами Налогового кодекса Украины. Усовершенствована формула определения показателя доли предприятия в уставном капитале другого при опосредованном владении корпоративными правами. Предложено определение категории близких родственников и членов семьи физического лица, которое позволит унифицировать подходы к данной категории лиц в законодательстве Украины.Item 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.