Home  Journals  Economic Analysis: Theory and Practice  6(171) - 2010 February

Methodology of analysis and estimation of local budgets’ profitable part based on calculation tax potential

Available online: 24 February 2010

Subject Heading: POTENTIAL OF THE REGION

JEL Classification: 

Nowadays, there are different scientifically grounded methodological approaches, used for the analysis and evaluation of local budgets’ profitable base. In spite of that, the problem of ambiguity of budget smoothing level is not solved. Due to this problem it is very difficult to determine vertical distribution of financial means between the budget system’s levels. The article deals with the methodology of analysis and estimation of local budgets’ profitable part based on tax potential and its practical approbation.

Keywords: budget, tax income, gross added value, tax potential

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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