The article notes that in the current conditions, the increase of the tax capacity of regions is one of the priority directions of reforming of the RF tax system that requires the use and development of the most effective tools for evaluation. The article provides a detailed description of various methods for assessing the tax potential, a consideration of the influence of the information sources on the validity of its definition, the basic ways to increase tax revenues of the territories. The author makes a conclusion that the reliable definition of tax potential and realization of measures on its improvement, in general, will help to improve the social and economic situation in the municipality.
Keywords: tax potential, assessment methods, tax base indicators
References:
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