MANAGEMENT OF THE TERRITORY TAX POTENTIAL TO ENSURE ITS TAX SECURITY

Marina S. Shemyakina (), Elena A. Murzina () and Tatiana V. Yalyalieva ()
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Marina S. Shemyakina: Cand.Econ.Sci., associate professor, Faculty of Economics, Chair of Accounting and Audit, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3
Elena A. Murzina: Cand.Econ.Sci., associate professor, Faculty of Management and Law, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3
Tatiana V. Yalyalieva: Cand.Econ.Sci., associate professor, Faculty of Management and Law Head of the Chair of Management and Law, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3

Regional Science Inquiry, 2019, vol. XI, issue 2, 59-72

Abstract: The authors investigated theoretical approaches to the tax potential category, substantiated the position that tax potential should be managed to ensure tax security of public law education and the basis of its assessment. Forecast models of tax potential developed in relation to the Republic of Mari El. The purpose of the study is to examine The purpose of the study is to examine structure of the consolidated budget tax revenue. One of the objectives of the study is to validate the uniformity of the tax revenue structure. The authors determined that the share of the three main taxes (personal income tax, corporate income tax and corporate property tax) in the total tax revenues of the consolidated budget does not practically change. Models are built using correlation-regression analysis, describing the dependence of macroeconomic indicators and the main sources of tax revenues. The results of the study is constructed model, which is used to determine the region tax potential.

Keywords: tax potential; tax security; tax revenues; assessment of tax potential (search for similar items in EconPapers)
JEL-codes: F43 H2 H21 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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