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Economic Analysis: Theory and Practice
 

New features of the budget management of territorial development through the use of tax capacity

Vol. 10, Iss. 31, AUGUST 2011

Available online: 30 August 2011

Subject Heading: ASSESSMENT OF THE POTENTIAL OF THE REGION

JEL Classification: 

Dyakova Е.B. candidate of economic sciences, associate professor of chair of theory of finance, credit and taxation, Volgograd state university
dyakova@volsu.ru

Article technique for assessing the impact of different economic activities in the region on the formation and implementation of fiscal capacity, based on the clusters and typological grouping economic activities on the size of the current and overdue payments, to identify ways to increase tax capacity.

Keywords: tax, capacity, income, debt, budget, economic activity, regulation

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

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