PERFORMANCE INDICATORS FOR MANAGEMENT CONTROL OF DIRECT TAXES: EVIDENCES FROM THE CZECH REPUBLIC AND UKRAINE

S. Kuznetsova, K. Krzikallová, A. Kuznetsov

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.


Keywords


direct taxes; management control system (MCS); taxation; performance management; quantitative analysis

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References


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GOST Style Citations


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Ulbrich, H. H. Public Finance in Theory and Practice [Text] // New York : Routledge. – 2011. – 432 p.

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Hansen, B. The economics theory of fiscal policy [Text] / B. Hansen ; Translated P. E. Burke. – London : Routledge. – 2003. – 381 p.

Armstrong, C. S. Corporate governance, incentives, and tax avoidance [Text] / C. S. Armstrong, J. L. Blouin, A. D. Jagolinzer, D. F. Larcker // Journal of Accounting and Economics. – 2015. – № 60 (1). – P. 1–17.

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Lisowsky, P. Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity [Text] / P. Lisowsky, L. Robinson, A. Schmidt // Journal of Accounting Research. – 2013. – № 51 (3). – P. 583–629.

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DOI: https://doi.org/10.18371/fcaptp.v1i22.109947

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770