THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V.
The paper presents the analysis of the category of “tax potential of the region”. It is aimed at studying and classifying the approaches to defining the concept of tax potential of the region, and also the factors influencing its size and structure. The paper summarizes the approaches to defining th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Kemerovo State University
2015-11-01
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| Series: | Вестник Кемеровского государственного университета |
| Subjects: | |
| Online Access: | https://vestnik.kemsu.ru/jour/article/view/316 |
| _version_ | 1797781141510422528 |
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| author | V. A. Shabashev T. T. Malikaydarov |
| author_facet | V. A. Shabashev T. T. Malikaydarov |
| author_sort | V. A. Shabashev |
| collection | DOAJ |
| description | The paper presents the analysis of the category of “tax potential of the region”. It is aimed at studying and classifying the approaches to defining the concept of tax potential of the region, and also the factors influencing its size and structure. The paper summarizes the approaches to defining the studied concept that exist in research literature. The general substantial characteristics of the given approaches are identified, which allowed classifying the approaches to defining the concept of “tax potential” depending on the aspects of this concept discussed by authors. On the basis of the conducted analysis, the definition of the concept of “tax potential of the region” is amended taking into account the discussed approaches. Factors influencing the structure and size of tax potential of the region are classified and described, their essence is exposed. |
| first_indexed | 2024-03-12T23:53:31Z |
| format | Article |
| id | doaj.art-bb80d625a7184ba38e2fd99bf3c923a6 |
| institution | Directory Open Access Journal |
| issn | 2078-8975 2078-8983 |
| language | English |
| last_indexed | 2024-03-12T23:53:31Z |
| publishDate | 2015-11-01 |
| publisher | Kemerovo State University |
| record_format | Article |
| series | Вестник Кемеровского государственного университета |
| spelling | doaj.art-bb80d625a7184ba38e2fd99bf3c923a62023-07-13T12:08:45ZengKemerovo State UniversityВестник Кемеровского государственного университета2078-89752078-89832015-11-0104-3284289316THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V.V. A. Shabashev0T. T. Malikaydarov1Kemerovo State UniversityKemerovo State UniversityThe paper presents the analysis of the category of “tax potential of the region”. It is aimed at studying and classifying the approaches to defining the concept of tax potential of the region, and also the factors influencing its size and structure. The paper summarizes the approaches to defining the studied concept that exist in research literature. The general substantial characteristics of the given approaches are identified, which allowed classifying the approaches to defining the concept of “tax potential” depending on the aspects of this concept discussed by authors. On the basis of the conducted analysis, the definition of the concept of “tax potential of the region” is amended taking into account the discussed approaches. Factors influencing the structure and size of tax potential of the region are classified and described, their essence is exposed.https://vestnik.kemsu.ru/jour/article/view/316tax, region, potential, a tax potential of the region, the classification of factors |
| spellingShingle | V. A. Shabashev T. T. Malikaydarov THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V. Вестник Кемеровского государственного университета tax, region, potential, a tax potential of the region, the classification of factors |
| title | THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V. |
| title_full | THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V. |
| title_fullStr | THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V. |
| title_full_unstemmed | THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V. |
| title_short | THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V. |
| title_sort | concept of tax potential of the region and the problems of its development v |
| topic | tax, region, potential, a tax potential of the region, the classification of factors |
| url | https://vestnik.kemsu.ru/jour/article/view/316 |
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