Performance indicators for management control of direct taxes: Evidences from the Czech Republic and Ukraine

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dc.contributor.authorKuznetsova, Svitlana
dc.contributor.authorKrzikallová, Kateřina
dc.contributor.authorKuznetsov, Andriy
dc.date.accessioned2018-03-02T12:19:34Z
dc.date.available2018-03-02T12:19:34Z
dc.date.issued2017
dc.description.abstractMethodological 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.description.firstpage189cs
dc.description.issue22cs
dc.description.lastpage198cs
dc.description.sourceWeb of Sciencecs
dc.description.volume1cs
dc.format.extent658283 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationFinancial and credit activity: problems of theory and practice. 2017, vol. 1, no. 22, p. 189-198.cs
dc.identifier.issn2306-4994
dc.identifier.issn2310-8770
dc.identifier.urihttp://hdl.handle.net/10084/124639
dc.identifier.wos000424586000024
dc.language.isoencs
dc.publisherUniversity of Banking of the National Bank of Ukrainecs
dc.relation.ispartofseriesFinancial and credit activity: problems of theory and practicecs
dc.relation.urihttp://fkd.org.ua/article/view/109947/105439cs
dc.rightsCopyright © 2017 S. Kuznetsova, K. Krzikallová, A. Kuznetsovcs
dc.rights.accessopenAccesscs
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/cs
dc.subjectdirect taxescs
dc.subjectmanagement control system (MCS)cs
dc.subjecttaxationcs
dc.subjectperformance managementcs
dc.subjectquantitative analysiscs
dc.titlePerformance indicators for management control of direct taxes: Evidences from the Czech Republic and Ukrainecs
dc.typearticlecs
dc.type.statusPeer-reviewedcs
dc.type.versionpublishedVersioncs

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