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Financial Analytics: Science and Experience
 

Methodology of the effective uses of tax potential of the macro-region

ISSUE 10, MARCH 2012

Available online: 13 March 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Roschupkina V.V. PhD in Economics, associate professor of department “Finance and Credit”, North Caucasian State Technical University
kluvil@rambler.ru

The analysis of factors of efficiency of use of tax possibilities at level of separate regions allows to draw a conclusion about insufficient methodological проработанности questions of efficiency of use of budgetary-tax resources of region. Such conclusion is caused by key value of the resource factor as directly for taxation process, and for managerial processes in tax policy system as a whole.

Keywords: tax, potential, efficiency, region

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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