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Finance and Credit
 

Peculiarities of formation of the tax potential of region and main directions of its further development (on the example of republic Buryatiya)

Vol. 15, Iss. 34, SEPTEMBER 2009

Available online: 6 November 2009

Subject Heading: Tax potential

JEL Classification: 

Tolstaya O.V. Finance Academy under the RF Government ;

At present days in the conditions of existing disproportion in the development of most of regions in Russia and significant part of donations, provided from the federal budget for aligning of fiscal prosperity of regions, investigation of the tax potential of region and search of ways of its development becomes very important. With this respect in current article the author describes the peculiarities and problems of formation of the tax potential of region taking into account financial crises currently existing in Russia, and gives recommendations regarding perfection of valuation methods of the tax potential of region and regarding its further development with the purpose of increasing of self-sufficiency and self-development of the country’s regions and increasing of the level of own tax incomes of regional budgets.

Keywords: tax potential, region, formation, development, self-sufficiency

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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