ROLE AND IMPORTANCE OF COUNTRY TAX POTENTIAL ASSESSMENT IN MODERN CONDITIONS

РОЛЬ И ЗНАЧЕНИЕ ОЦЕНКИ НАЛОГОВОГО ПОТЕНЦИАЛА СТРАНЫ В СОВРЕМЕННЫХ УСЛОВИЯХ

Alexandrova Margarita (Александрова М.В.) and Maslyukova Ekaterina (Маслюкова Е.А.)
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Alexandrova Margarita (Александрова М.В.): Russian State University of Justice
Maslyukova Ekaterina (Маслюкова Е.А.): Russian State University of Justice

State and Municipal Management Scholar Notes, 2018, vol. 4, 71-75

Abstract: The article analyzes the theoretical approaches to the nature of the tax potential and methods for its assessment, taking into account various factors, with the subsequent identification of the advantages and disadvantages of their practical use. Based on the study, the paper presents the author’s formulation of the definition of “tax potential” and also shows an assessment of the tax potential of Russia for the period 2014-2016, indicating a low level of realization of the tax capabilities of the Russian Federation for the period under review.

Keywords: tax potential; budget potential; budget system of the Russian Federation; intergovernmental relations; tax revenues; fiscal approach; resource approach; tax policy; public administration by economy (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s18412

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