TAX POTENTIAL AS THE OBJECTIVE ECONOMIC CATEGORY


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Abstract

The financial and social essence of tax potential Is opened. Existing methods of an estimation of tax potential of administratively-territorikal unit are classified in a context with the selected problematics.

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

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