Home  Journals  Regional Economics: Theory and Practice  2(137) - 2010 January

Logic structure of tax potential of region

Available online: 25 January 2010

Subject Heading: SEARCH. PROBLEMS. DECISIONS

JEL Classification: 

Consecutive transformation of tax system on principles of decrease in tax burden on a commodity producer, stimulation of development of manufacture, and also refusal of the state of practice of permanent change of tax laws is among the major conditions of formation in Russia a favorable investment climate, restoration and increase of activity of the enterprises of real sector of economy, escalating of their tax potential. The conclusion is drawn what to contemplate a problem of an estimation of tax potential of region it is necessary in a complex - not only analyzing characteristics of bases of the taxation, but also dynamics of debts in budgets of all levels, considering thus shortage size on types of tax, and also percent of performance of budget settings.

Keywords: taxes, resources, tax potential, a tax policy

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ISSN 2311-8733 (Online)
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