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Nowadays, the issue of stakeholders' effective decision-making has become increasingly important. In most cases the information, provided in financial statements, is not sufficient to make decisions, thus the importance of voluntarily disclosed information increases. The Internet and companies' websites may serve as a vehicle for the provision of such information. Therefore, the purpose of the article is to measure the extent of voluntary information disclosure on the websites of Lithuanian companies and to investigate whether there is a significant association between theoretically possible disclosure determinants. Research methods used in the study are the following: comparative analysis of scientific literature, logical, systematic analysis, content analysis using scope and quantity index approaches and correlation analysis using Spearman's rank correlation coefficient. Results showed a statistically significant connection between the company's size (as determined by its earnings) and the company's voluntary information disclosure index. The companies with higher earnings are inclined to provide a wider scope and a larger volume of information. Furthermore, the connection between the number of employees and the word quantity index wasn't established. This research adds to the samples of previous studies and analyses disclosure of financial and non-financial information on companies' websites.

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Current taxpayers’ segmentation is relatively limited and static. The existing segmentation problem, which is related to the taxpayers ‘behaviour, requires modern segmentation-analysis methods and models, which would evaluate the change of economic and psychographic taxpayers‘indicators. Purpose of the study: to provide conceptual taxpayers’ segmentation model, which allows to classify and analyse them according to the taxpayers’ behaviour and known legal facts. Research is based on analytical approach, there were invoked a systemic, logical and comparative analysis of scientific literature. Findings: the knowledge about the specific behaviour of the taxpayers‘ segment groups (tax compliance/ enforced tax obligations) would enable us to determine the main impacting factors. Better comprehension of the taxpayers‘ and their executives (decision-makers) behaviour would allow to enhance administrative institutions' abilities in analytics and to determine the unknown yet connections and phenomenons between separate taxpayers in the context of effectual law basis. Clearer taxpayers‘ identification by segment groups and behaviour risk factors, which are specific to separate groups, will enable faster determination of outliers as well as newly forming potential risks. Dynamic changes between separate groups or in them will form preconditions for timely implemention of taxpayers‘ monitoring and control tools for reaching a positive change in the behaviour of taxpayers.

No abstract