TAX POTENTIAL OF MUNICIPALITIES: THE ESSENCE AND FACTORS

  • Ольга Алексеевна Гришанова ФГБОУ ВО «Ивановский государственный политехнический университет»
Keywords: tax capacity, interbudgetary approach, municipalities, classification of factors

Abstract

Current economic conditions require improving financial security of municipalities by developing a tax potential and to identify factors influencing its formation. This makes it necessary to identify the essence of the concept of "tax capacity". The article analyzes from the critical point of view of a modern interpretation of the spirit of the tax potential and offers his own definition and factors.

Published
2016-03-30
Issue
No 1(27) (2016)
Section
THE FINANCE, MONETARY-KREDIT SYSTEM

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