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Finance and Credit

4(436) - 2011 January

Tax potential of the region: problems and growth prospects

Vol. 17, Iss. 4, JANUARY 2011

Available online: 24 January 2011

Subject Heading: Tax potential

JEL Classification:

Aliev B.Hh. Doctor of Economics, Professor, Dagestan State University
fef2004@yandex.ru

Suleimanov M.M. Assistant of Department «Taxes and Money Circulation», Dagestan State University
fefnews@mail.ru

Kadieva R.A. Assistant of Department Taxes and Money Circulation of Dagestan State University
fefnews@mail.ru

The given article deals with the problems of strengthening of tax potential of the region, and grounds the view that taking into account the chronic dependence of the regional budget on the federal centre it is necessary to improve budget and tax laws currently applied in the Russian Federation and to extend fiscal powers of regional authorities.

Keywords: tax base, tax potential, allocation of tax authority, budgetary federalism, fiscal decentralization

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

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