TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION
The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region, trends in the development and increase of th...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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FINTECH Alliance LLC
2017-12-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/1337 |
| _version_ | 1797703948823429120 |
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| author | O. V. Vaganova N. E. Soloviova N. I. Bikanova N. S. Melnikova |
| author_facet | O. V. Vaganova N. E. Soloviova N. I. Bikanova N. S. Melnikova |
| author_sort | O. V. Vaganova |
| collection | DOAJ |
| description |
The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region, trends in the development and increase of the tax potential were identified, measures of activation of the elements of the structure of the potential, which are essential for the budget, were proposed.
The paper uses methods of comparative analysis, analysis of key indicators of tax and non–tax revenues. Conclusions are made on the need to prioritize areas for the development of tax capacity, to increase the region's independence and to create tax conditions for conducting entrepreneurial activity in the territory.
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| first_indexed | 2024-03-12T05:13:04Z |
| format | Article |
| id | doaj.art-c56af90d6c084f7db2f0570ccf1e26a2 |
| institution | Directory Open Access Journal |
| issn | 2306-4994 2310-8770 |
| language | English |
| last_indexed | 2024-03-12T05:13:04Z |
| publishDate | 2017-12-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj.art-c56af90d6c084f7db2f0570ccf1e26a22023-09-03T08:27:00ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702017-12-0122310.18371/fcaptp.v2i23.121440TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATIONO. V. Vaganova0N. E. Soloviova1N. I. Bikanova2N. S. Melnikova3State University of Fellow–State Unitary Enterprise "Belgorod State National Reseach University NIU "BelGU" Russian FederationFederal State Unitary Enterprise "Belgorod State National Research University", NIU "BelGU" Russian FederationFederal State Unitary Enterprise "Belgorod State National Research University", NIU "BelGU" Russian FederationFederal State Unitary Enterprise "Belgorod State National Research University", NIU "BelGU" Russian Federation The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region, trends in the development and increase of the tax potential were identified, measures of activation of the elements of the structure of the potential, which are essential for the budget, were proposed. The paper uses methods of comparative analysis, analysis of key indicators of tax and non–tax revenues. Conclusions are made on the need to prioritize areas for the development of tax capacity, to increase the region's independence and to create tax conditions for conducting entrepreneurial activity in the territory. https://fkd.net.ua/index.php/fkd/article/view/1337fiscal–tax relationstaxescollectionstax receiptstax potentialregional budget. |
| spellingShingle | O. V. Vaganova N. E. Soloviova N. I. Bikanova N. S. Melnikova TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION Фінансово-кредитна діяльність: проблеми теорії та практики fiscal–tax relations taxes collections tax receipts tax potential regional budget. |
| title | TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION |
| title_full | TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION |
| title_fullStr | TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION |
| title_full_unstemmed | TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION |
| title_short | TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION |
| title_sort | tax potential of the region peculiarities of its development and implementation |
| topic | fiscal–tax relations taxes collections tax receipts tax potential regional budget. |
| url | https://fkd.net.ua/index.php/fkd/article/view/1337 |
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