name
Polinskaya Marina Valeryevna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
профессор
Research interests
налогообложение юридических и физических лиц, в том числе субъектов малого предпринимательства, налоговый менеджмент
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 1
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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TAX POTENTIAL: DISCUSSION APPROACHES TO THE DEFINITION AND METHODS OF ASSESSMENT
Description
Subjects of Russia are not uniform on composition, structure and security with financial resources, respectively, on the level of economic development. Therefore, the search of an objective indicator for distribution and redistribution of financial resources has resulted in the idea of use of the value of tax potential of the region, which is used in foreign practice since 80s. It can be widely used both in the intrabudgetary relations, and in regional budgetary and tax systems within the regional analysis of management of development of the territory. This indicator is of great importance for regional authorities as the value of tax potential determines the value of incomes of the regional budget and, therefore, a possibility of implementation by regional bodies of their functions. Based on the analysis of the value of tax potential, its actual use, the scientific and methodological validity of final decisions on management of the region and, in particular, in the sphere of tax policy is increased
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doc 152.257kb