Home  Journals  Finance and Credit  14(398) - 2010 April

The role of the tax burden in calculating the tax capacity of a region (on the example of the Republic of Buryatia)

Available online: 9 April 2010

Subject Heading: Tax potential

JEL Classification: 

Currently, the provision of real financial autonomy and investment attractiveness of regions is not possible without assessing the tax potential of the region. Most methods of calculating the tax potential is mainly limited to the calculation of a calculated amount of tax revenue, or to the evaluation of added value created in the region, which is not always consistent with the definition of the concept. Thus the need to develop areas for improvement of methods for calculating the tax potential of the region appeared.

Keywords: fiscal capacity, tax burden, regression analysis, evaluation

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

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