Home  Journals  Regional Economics: Theory and Practice  21(114) – 2009 July

Tax potential as a basis of forecasting of tax revenues

Available online: 14 October 2009

Subject Heading: Economy and management

JEL Classification: 

The author offers scientific methodological approach to the evaluation of tax potential based on the combination of the components of representative tax system method, and method founded upon national measures. The application of scientific methodological approach is carried out by using regression analysis by virtue of national measures which, as expected, size up quantity of tax base or are correlated with actual tax base.

Keywords: tax potential, funding base, scientific methodological approach to the, evaluation of tax potential, representative tax system method, method founded upon national measures, regression analysis

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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