Кафедра аудиту, обліку та оподаткування
Permanent URI for this communityhttps://dspace.kntu.kr.ua/handle/123456789/11014
Browse
17 results
Search Results
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 Taxable Capacity of Business Entity and Tax Passports as an Instrument for its identification and Assessment(Southern Caucasus Scientific Journals, 2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.; Шалимова, Н. С.; Кузьменко, Г. И.A precondition for a successful budgetary and fiscal policy is to increase the revenue of the budget system by expanding tax capacity of the economy which implies the need to stimulate the growth of tax capacity and create a reliable information base support for its assessment. However there are significant problems related to a timely strategic and, especially, operational decisions to obtain information of the required amount and quality. The concept of determining the economic essence of the notion of “taxable capacity of a business entity” and its elements is proposed, within which the classification criteria (optimal and actual taxable capacity), the structure (resource and structural approach), functions (resource-saving, regulatory, informational and analytical), the place and role in the system of tax administration are distinguished. Using of this concept ensure the correct identification of the entity from the standpoint of its capacities to provide tax obligations to the state were outlined. The principles of forming tax passports of different business entities are laid out. The priority descriptions of key aspects of activity of different entities which allow estimating their tax potential and increasing tax incomes to the budgets have been highlighted. Taking into account the significant analytical orientation of tax passports it is proposed to include the following key indicators describing the entity, grouped into three groups: group I includes indicators that characterize the financial status of the entity; group II includes indicators that characterize the tax burden of the enterprise; group III includes indicators that characterize the tax culture of the subject and the effectiveness of the state financial control bodies, in the first place, the tax authorities. Qualitative compilation of tax passports with application of other documents on tax administration will help to determine real tax burden of a particular business entity and develop directions for its optimization, conduct rational tax policy, ensure the necessary amount of tax revenues to the state and local budget system.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.Item Молодіжне безробіття в Україні та Польщі: оцінка масштабів та шляхи зменшення(Полтавський університет економіки і торгівлі, 2020) Лопушняк, Г.; Кузьменко, Г. І.Досліджено рівень зайнятості молоді та рівень молодіжного безробіття в Україні та Польщі, проведено порівняльний міжкраїнний аналіз. Визначені переваги і недоліки молодих людей як робочої сили на ринку праці. Систематизовано напрями зменшення безробіття серед молоді.Item Корпоративная социальная ответственность в контексте устойчивого развития(Naukowe Polskiego Towarzystwa Profesjologicznego, Instytut Inżynierii Bezpieczeństwa i Nauk o Pracy Uniwersytet Zielonogórski, 2018) Лопушняк, Г.; Кузьменко, Г.; Кузьменко, Г. І.; Lopushniak, H.; Kuzmenko, H.Ожидаемые научные результаты включают: научное обоснование весомой роли корпоративной социальной ответственности в реализации целей устойчивого развития государств и создания базиса для улутшения благосостояния населения. Результаты исследования могут послужить основой для разработки бизнес-стратегий организаций с учётом их участия в достижении глобальных целей устойчивого развития, базируясь на внедрении в их деятельность принципов социальной ответственности. Oczekiwane wyniki naukowe obejmują: naukowe uzasadnienie ważnej roli społecznej odpowiedzialności biznesu w realizacji celów zrównoważonego rozwoju państw i tworzenia podstaw dla dobrobytu ludności. Wyniki badań mogą stanowić podstawę do opracowania strategii biznesowych organizacji, biorąc pod uwagę ich udział w realizacji globalnych celów zrównoważonego rozwoju, opartych na wprowadzeniu zasad społecznej odpowiedzialności w swoich działaniach.Expected scientific results include: the scientific substantiation of the significant role of corporate social responsibility in realizing the goals of sustainable state development and creating a basis for improving the population well-being. The results of the research can serve as a basis for the organisations business strategies development taking into account their participation in achieving sustainable development global goals based on the implementation of social responsibility principles in practical activities of organisations.Item 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.Item International rating system “Benchmarking Public Procurement”: possibilities of using in formation of digital infrastructure in the accounting and financial sectors(Baku Business University, 2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.Taking into account that an important role the digital environment plays in the sphere of spending public money and public procurement, the purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank in order to determinate possibilities of its using in formation of digital infrastructure in the accounting and financial sectors. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A 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 conducted. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing recommendations and proposals for improving the effectiveness of the public procurement system. As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.Item Benchmarking Public Procurement as an International Rating System for Evaluation the Effectiveness of Public Procurement System of the Countries(2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.The purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank, to conduct a comparative analysis of Ukraine's place among other countries in the world. Taking into account the globalization of the economy and the intensification of European integration processes, it has been proved that an important part of evaluating the effectiveness of public procurement should be a comparative analysis of the implementation procedures with the relevant systems of other countries of the world. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A 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, as well as with some OECD countries, which are considered as a group of high-income countries, has been conducted. Taking into account that the World Bank reports do not have a final score and a final rating, it has been justified the feasibility of comparing by the general amount of points. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing of recommendations and proposals for improving the effectiveness of the public procurement system, especially in the context of reforming the law on public procurement and the introduction of the new system "Prozorro". As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.Item The System of Tax Relations in Ukraine in the Context of International Comparisons: Effectiveness and Information Transparency(Business University, 2017) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.The purpose of the study is the appropriate investigation of the Ukraine’s place in the international rankings with a focus on the assessment of the taxation system as an important and integral part of the business environment, analysis of comparative characteristics of Ukraine’s position among other countries by the international "Doing Business" and "Paying Taxes" rankings and definition of ways of providing the informative transparency in the sphere of tax relations. The indicators that form international rankings "Doing Business" и "Paying Taxes" were studied. The influence of the indicators that characterize the state taxation system on the values of the international rankings was determined. The changes in the rankings of Ukraine during 2010-2017 were analyzed. A comparative analysis of the place of Ukraine among other countries of the world in accordance with the international rankings of "Doing Business" and "Paying Taxes" was made. The results of a detailed comparative analysis of Ukraine, Azerbaijan, and Georgia are presented. The main negative factors that determine the low competitive positions of the tax system of Ukraine were singled out. The trends of optimization of the tax environment of Ukraine have been specified.Item The Disclosure of Events after the Balance Sheet Date Related to the Status of the Company as a Taxpayer: Peculiarities of Ukrainian practice(Baku Business University, 2018) Kuzmenko, H.; Shalimova, N.; Кузьменко, Г. І.; Шалімова, Н. С.The article is dedicated to the problem of the disclosure of events after the balance sheet date related to the status of the company as a taxpayer in Ukraine practice. The objective of the paper is to determine the events and situations Related to the Status of the Company as a Taxpayer which can be classified as events after the balance sheet date, and the disclosure of the mechanism of peculiarities of their disclosure. The discussion of the paper emphasized that the content of the financial statements concerning the disclosure of the information about the place of the company in a complex system of tax relations does not fully correspond to the information demands of its users, its qualitative characteristics and principles of training. The need to disclose the information about tax relations of an enterprise is a consequence of the qualitative characteristic of financial reporting as appropriateness and two principles of its preparation are the principle of full coverage and the principle of continuity of activities. The mechanism for ensuring compliance with the principle of preparing financial statements as a "principle of full coverage" should be based on the need to allocate in the category of "events after the balance sheet" events and circumstances that are related to tax relations of the enterprise. These events should be classified into two groups: those that arose after the balance sheet date and those that provide additional evidence of the conditions and circumstances that existed on the balance sheet date. Such events, in accordance with the requirements of national legislation and accounting regulations (standards), should be taken into account in the preparation of financial reporting and covered in the notes to the financial statements.