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The correlation of tax potential and region's economic development indicators

Vol. 22, Iss. 8, AUGUST 2019

Received: 29 September 2016

Received in revised form: 11 October 2016

Accepted: 24 October 2016

Available online: 15 August 2019

Subject Heading: Tax and taxation

JEL Classification: H30, R58

Pages: 951–964

Ermakova Yu.S. Kuban State University (KubSU), Krasnodar, Krasnodar Krai, Russian Federation

ORCID id: not available

Subject The article overviews a combination of factors that influence the region's tax capacity.
Objectives The research comprehensively investigates indicators of the region's economic development and elaborates an absolutely new technique to assess tax capacity with incentives and disincentives that ultimately influence it.
Methods I applied methods of comparative analysis, vertical and horizontal analysis, scoring and rating.
Results The legislatively adopted method for the region's tax capacity assessment should be refined, as proved by the analysis. Concentrating on fiscal revenue to assess the tax potential, authorities almost neglect the region's available resources, thus causing unreasonably high indicators of the region's tax capacity.
Conclusions and Relevance I conclude that the existing tax capacity assessment method should be amended legislatively, i.e. the single approach should be chosen to determine the region's tax capacity and use it for setting up key assessment targets and goals. The number of indicators should be revised, with incentives and disincentives being pointed out.

Keywords: budget, tax capacity, region, economic development, rating


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