Performance indicators for management control of direct taxes: Evidences from the Czech Republic and Ukraine
| dc.contributor.author | Kuznetsova, Svitlana | |
| dc.contributor.author | Krzikallová, Kateřina | |
| dc.contributor.author | Kuznetsov, Andriy | |
| dc.date.accessioned | 2018-03-02T12:19:34Z | |
| dc.date.available | 2018-03-02T12:19:34Z | |
| dc.date.issued | 2017 | |
| dc.identifier.citation | Financial and credit activity: problems of theory and practice. 2017, vol. 1, no. 22, p. 189-198. | cs |
| dc.identifier.issn | 2306-4994 | |
| dc.identifier.issn | 2310-8770 | |
| dc.identifier.uri | http://hdl.handle.net/10084/124639 | |
| dc.description.abstract | Methodological principles of constructing a set of performance management indicators proved in order to build block of management control of direct taxes. Groups of indicators suggested depending on the influence of the environment and character of measurement. Using correlation - regression analysis trends and comparative assessment built for financial and non-financial performance management indicators of direct taxes for companies in the Czech Republic and Ukraine. The results of the research focused on comparison of selected indicators of taxation and related aspects in the Ukraine and the Czech Republic shows that most of the trends can be evaluated as a positive. | cs |
| dc.format.extent | 658283 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en | cs |
| dc.publisher | University of Banking of the National Bank of Ukraine | cs |
| dc.relation.ispartofseries | Financial and credit activity: problems of theory and practice | cs |
| dc.relation.uri | http://fkd.org.ua/article/view/109947/105439 | cs |
| dc.rights | Copyright © 2017 S. Kuznetsova, K. Krzikallová, A. Kuznetsov | cs |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | cs |
| dc.subject | direct taxes | cs |
| dc.subject | management control system (MCS) | cs |
| dc.subject | taxation | cs |
| dc.subject | performance management | cs |
| dc.subject | quantitative analysis | cs |
| dc.title | Performance indicators for management control of direct taxes: Evidences from the Czech Republic and Ukraine | cs |
| dc.type | article | cs |
| dc.rights.access | openAccess | cs |
| dc.type.version | publishedVersion | cs |
| dc.type.status | Peer-reviewed | cs |
| dc.description.source | Web of Science | cs |
| dc.description.volume | 1 | cs |
| dc.description.issue | 22 | cs |
| dc.description.lastpage | 198 | cs |
| dc.description.firstpage | 189 | cs |
| dc.identifier.wos | 000424586000024 |
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Publikační činnost VŠB-TUO ve Web of Science / Publications of VŠB-TUO in Web of Science [7798]
Kolekce obsahuje bibliografické záznamy článků akademických pracovníků VŠB-TUO publikovaných v časopisech indexovaných ve Web of Science od roku 1990 po současnost. -
Publikační činnost Katedry účetnictví a daní / Publications of Department of Accounting and Taxes (117) [22]
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Except where otherwise noted, this item's license is described as Copyright © 2017 S. Kuznetsova, K. Krzikallová, A. Kuznetsov