„TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES
The „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to finance the minimum public goods using own finan...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/551 |
| _version_ | 1797878823675494400 |
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| author | D. M. Gadzhikurbanov I. V. Berdichevskiy |
| author_facet | D. M. Gadzhikurbanov I. V. Berdichevskiy |
| author_sort | D. M. Gadzhikurbanov |
| collection | DOAJ |
| description | The „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to finance the minimum public goods using own financial resources. Thus, it’s necessary in more depth theoretical study of the „Tax potential” as the economic phenomenon. This is because the theory as the basic prerequisite for effective practical reforms is high-importance.The purpose of the study is evolution of the scientific views on the „Tax potential” as the economic category. This study includes: scientific search of the denotation of the „Tax potential” and also its conditions and the intension; determination of the composition of the „Tax potential” based on its essential differences; demarcation of the „Tax potential” from the related concepts; definition of the „Tax potential” based on the research findings. System analysis method, synthesis method, abstraction method, comparison method and method of induction were used in this study. |
| first_indexed | 2024-04-10T02:38:14Z |
| format | Article |
| id | doaj.art-b3a88e0ee3a048b1af534069f7d35dec |
| institution | Directory Open Access Journal |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| last_indexed | 2024-04-10T02:38:14Z |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj.art-b3a88e0ee3a048b1af534069f7d35dec2023-03-13T07:49:27ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-010696106587„TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIESD. M. Gadzhikurbanov0I. V. Berdichevskiy1Ижевский государственный технический университет им. М. Т. Калашникова, ИжевскИжевский государственный технический университет им. М. Т. Калашникова, ИжевскThe „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to finance the minimum public goods using own financial resources. Thus, it’s necessary in more depth theoretical study of the „Tax potential” as the economic phenomenon. This is because the theory as the basic prerequisite for effective practical reforms is high-importance.The purpose of the study is evolution of the scientific views on the „Tax potential” as the economic category. This study includes: scientific search of the denotation of the „Tax potential” and also its conditions and the intension; determination of the composition of the „Tax potential” based on its essential differences; demarcation of the „Tax potential” from the related concepts; definition of the „Tax potential” based on the research findings. System analysis method, synthesis method, abstraction method, comparison method and method of induction were used in this study.https://financetp.fa.ru/jour/article/view/551налоговый потенциалподходы к определению налогового потенциалаклассификация налогового потенциалабюджетный потенциалфискальный потенциалфинансовый потенциалдоходный потенциалналоговые ресурсыфинансовые ресурсыналогоспособность |
| spellingShingle | D. M. Gadzhikurbanov I. V. Berdichevskiy „TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES Финансы: теория и практика налоговый потенциал подходы к определению налогового потенциала классификация налогового потенциала бюджетный потенциал фискальный потенциал финансовый потенциал доходный потенциал налоговые ресурсы финансовые ресурсы налогоспособность |
| title | „TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES |
| title_full | „TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES |
| title_fullStr | „TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES |
| title_full_unstemmed | „TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES |
| title_short | „TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES |
| title_sort | tax potential in the system of economic categories |
| topic | налоговый потенциал подходы к определению налогового потенциала классификация налогового потенциала бюджетный потенциал фискальный потенциал финансовый потенциал доходный потенциал налоговые ресурсы финансовые ресурсы налогоспособность |
| url | https://financetp.fa.ru/jour/article/view/551 |
| work_keys_str_mv | AT dmgadzhikurbanov taxpotentialinthesystemofeconomiccategories AT ivberdichevskiy taxpotentialinthesystemofeconomiccategories |