MODELLING OF STRUCTURAL PROPORTIONS OF TAX POTENTIAL AT REGIONAL LEVEL
- Authors: Vlasova E.V.1
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Affiliations:
- Togliatti State University, Togliatti
- Issue: No 2 (2010)
- Pages: 32-35
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/577
- ID: 577
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Abstract
On the basis of the spent ordering of toolkit and classification of existing methods of an estimation of tax potential the structural multilevel model describing process of formation of tax potential in which frameworks its material basis considers national economy is developed and offered to use, and communication of tax potential with the basis is realised through tax regulation and the fiscal policy in their application to concrete sources of occurrence of objects of the taxation, thus considered not only fiscal, but also regulating functions of taxes.
About the authors
Elena Valerievna Vlasova
Togliatti State University, Togliatti
Author for correspondence.
Email: e.v.vlasova7@bk.ru
candidate of economical sciences, the senior lecturer of chair «Economy, the finance and book keeping»
Russian Federation