Fundamental approaches to determination of regional potential of taxation
Ya. V. Kalustyan
Donbas National Academy of Civil Engineering and Architecture
Annotation: The paper deals with the fundamental and methodological aspects of generation and materialization of economy potential of taxation. Generalization of the findings of the research on the problems has shown that the potential of taxation can be considered as the ultimate value of the taxation resource of the territory which can be materialized and used effectively to increase the budget receipts directed to the social and economic regional development. The potential of taxation categories have been considered after the detailed investigation; the potential structure has been analyzed. The paper is concerned with the complex examination of the potential of taxation concept. The fundamental bases of the potential of taxation determination and principle approaches and methods of its calculation have been elucidated.
Keywords: potential of taxation, evaluation methods of potential of taxation, regional development.
Pages: 183-190.
Link for citation: Kalustyan, Ya. V. Fundamental approaches to determination of regional potential of taxation. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2011. – Vol. 7, N 3. – Р. 183-190. – URL: https://donnasa.ru/publish_house/journals/esgh/2011-3/05_kalustyan.pdf (date of access: 01.09.2024). (in Russian)
Vol. 7, N 3 (2011)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture