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Management Of The Territory Tax Potential To Ensure Its Tax Security

Author

Listed:
  • Marina S. SHEMYAKINA

    (Cand.Econ.Sci., associate professor, Faculty of Economics, Chair of Accounting and Audit, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3)

  • Elena A. MURZINA

    (Cand.Econ.Sci., associate professor, Faculty of Management and Law, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3)

  • Tatiana V. YALYALIEVA

    (Cand.Econ.Sci., associate professor, Faculty of Management and Law Head of the Chair of Management and Law, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3)

Abstract

The authors investigated theoretical approaches to the tax potential category, substantiated the position that tax potential should be managed to ensure tax security of public law education and the basis of its assessment. Forecast models of tax potential developed in relation to the Republic of Mari El. The purpose of the study is to examine The purpose of the study is to examine structure of the consolidated budget tax revenue. One of the objectives of the study is to validate the uniformity of the tax revenue structure. The authors determined that the share of the three main taxes (personal income tax, corporate income tax and corporate property tax) in the total tax revenues of the consolidated budget does not practically change. Models are built using correlation-regression analysis, describing the dependence of macroeconomic indicators and the main sources of tax revenues. The results of the study is constructed model, which is used to determine the region tax potential.

Suggested Citation

  • Marina S. SHEMYAKINA & Elena A. MURZINA & Tatiana V. YALYALIEVA, 2019. "Management Of The Territory Tax Potential To Ensure Its Tax Security," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 59-72, June.
    • Handle: RePEc:hrs:journl:v:xi:y:2019:i:2:p:59-72
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    Citations

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    Cited by:

    1. Mariya PECHENSKAYA-POLISHCHUK, 2021. "Tools And Testing Of The Assessment Of Budget Capacity Of The Municipal Level (Case Study Of The Russian Federation)," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 43-52, June.
    2. Gajanan BHARAT HALDANKAR & Santosh PATKAR, 2024. "Regional Dynamics And State-Level Performance In India'S Indirect Tax Scenario: Exploring Goods And Services Tax (Gst) Revenue Journey," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(1), pages 39-53, June.

    More about this item

    Keywords

    tax potential; tax security; tax revenues; assessment of tax potential;
    All these keywords.

    JEL classification:

    • F43 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Economic Growth of Open Economies
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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