Articles
ROLE AND IMPORTANCE OF COUNTRY TAX POTENTIAL ASSESSMENT IN MODERN CONDITIONS
Received: 15.04.2018 Published: 15.04.2018
DOI: 10.22394/2079-1690-2018-1-4-71-75
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Abstract
The article analyzes the theoretical approaches to the nature of the tax potential and methods for its assessment, taking into account various factors, with the subsequent identification of the advantages and disadvantages of their practical use. Based on the study, the paper presents the author’s formulation of the definition of “tax potential” and also shows an assessment of the tax potential of Russia for the period 2014-2016, indicating a low level of realization of the tax capabilities of the Russian Federation for the period under review.
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Для цитирования:
Александрова М.В., Маслюкова Е.А. Роль и значение оценки налогового потенциала страны в современных условиях // Государственное и муниципальное управление. Учёные записки. 2018. Т. 1, № 4. С. 71–75. https://doi.org/10.22394/2079-1690-2018-1-4-71-75
For citation:
Александрова М.В., Маслюкова Е.А. ROLE AND IMPORTANCE OF COUNTRY TAX POTENTIAL ASSESSMENT IN MODERN CONDITIONS // State and Municipal Management. Scholar Notes. 2018. Vol. 1, no. 4. P. 71–75. https://doi.org/10.22394/2079-1690-2018-1-4-71-75
How to Cite
Александрова М.В., Маслюкова Е.А. ROLE AND IMPORTANCE OF COUNTRY TAX POTENTIAL ASSESSMENT IN MODERN CONDITIONS // State and Municipal Management. Scholar Notes. 2018. Vol. 1, no. 4. P. 71–75. https://doi.org/10.22394/2079-1690-2018-1-4-71-75