Home  Journals  Financial Analytics: Science and Experience  8(146) - 2013 February

Theoretical bases of tax self-sufficiency of the north regions of Russia

Available online: 25 February 2013

Subject Heading: Taxes and taxation

JEL Classification: 

Tax self-reliance of the region is considered. The approaches to an assessment of level of tax self-reliance of the region are described: liquidities of the consolidated regional budget, statistical balance, dynamic balance, tax autonomy. The complex of analytical coefficients for an assessment of its level is offered. The factors influencing level of tax self-reliance of northern regions are allocated.

Keywords: tax self-reliance, the northern region, the consolidated regional budget, tax autonomy, factors, tax potential

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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