Assessment of influence of taxation conditions on financial state of industrial companies with the use of fuzzy-multiple analysis of indicators

Ivanov Yuriy B. and Malyshko Yuliya M. ()
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Ivanov Yuriy B.: Research Centre of Industrial Problems of Development of NAS of Ukraine
Malyshko Yuliya M.: Kharkiv National University of Economics

Business Inform, 2013, issue 4, 142_147

Abstract: The article is devoted to justification and development of theoretical and methodical provisions with respect to determination of efficiency of reformation of the tax legislation of Ukraine. It considers methodical foundations of assessment of influence of macroeconomic factors on company activity. It improves methods of assessment of influence of changes of taxation conditions on the financial state of industrial companies of Ukraine, which is conducted on the basis of a multi-criteria analysis with the use of fuzzy sets. It justifies a necessity of further introduction of changes into the norms of the Tax Code of Ukraine in the direction of resistance to washing-out of circulating funds of the Ukrainian industry. The improved methods allow determination of the character of influence of introduced changes in regulatory and legislative acts in the field of taxation on the production system.

Keywords: financial state; fuzzy-multiple analysis; linguistic variable; urgent liquidity; taxation system; membership function. (search for similar items in EconPapers)
Date: 2013
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