Theoretical approaches to the determination of tax potential

Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources. Assessment of tax capacity is an essential tool for competent tax planning and budget process, since...

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Bibliographic Details
Main Authors: Ж. Казбекова, Д. Калмакова
Format: Article
Language:English
Published: Al-Farabi Kazakh National University 2019-06-01
Series:Хабаршысы. Экономика сериясы
Online Access:http://be/index.php/math/article/view/1897