Performance Indicators for Management Control of Direct Taxes: Evidences from the Czech Republic and Ukraine
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236169" target="_blank" >RIV/61989100:27510/17:10236169 - isvavai.cz</a>
Result on the web
<a href="http://fkd.org.ua/article/view/109947" target="_blank" >http://fkd.org.ua/article/view/109947</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18371/fcaptp.v1i22.109947" target="_blank" >10.18371/fcaptp.v1i22.109947</a>
Alternative languages
Result language
angličtina
Original language name
Performance Indicators for Management Control of Direct Taxes: Evidences from the Czech Republic and Ukraine
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Financial and credit activity: problems of theory and practice
ISSN
2306-4994
e-ISSN
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Volume of the periodical
1
Issue of the periodical within the volume
22
Country of publishing house
UA - UKRAINE
Number of pages
10
Pages from-to
189-198
UT code for WoS article
000424586000024
EID of the result in the Scopus database
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