Tax Capacity Assessment: Approaches And Methods
Journal: The European Proceedings of Social & Behavioural Sciences
Year: 2022

Tax potential of a region is a principal link in budgeting, as it governs financial distributions at the federal level and performs a stimulating function in the tax system both at the level of constituent entities of the Russian Federation and at the municipal level. Local tax potential is built through different impacts and needs to be assessed for solving various research and applied tasks. Modern scientific literature offers various methods for assessing the tax potential of a constituent en