Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Theoretical bases of tax self-sufficiency of the north regions of Russia
Available online: 25 February 2013 Subject Heading: Taxes and taxation JEL Classification:
Tax self-reliance of the region is considered. The approaches to an assessment of level of tax self-reliance of the region are described: liquidities of the consolidated regional budget, statistical balance, dynamic balance, tax autonomy. The complex of analytical coefficients for an assessment of its level is offered. The factors influencing level of tax self-reliance of northern regions are allocated. Keywords: tax self-reliance, the northern region, the consolidated regional budget, tax autonomy, factors, tax potential |
ISSN 2311-8768 (Online)
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