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Role And Importance Of Country Tax Potential Assessment In Modern Conditions
[Роль И Значение Оценки Налогового Потенциала Страны В Современных Условиях]

Author

Listed:
  • Alexandrova Margarita (Александрова М.В.)

    (Russian State University of Justice)

  • Maslyukova Ekaterina (Маслюкова Е.А.)

    (Russian State University of Justice)

Abstract

The article analyzes the theoretical approaches to the nature of the tax potential and methods for its assessment, taking into account various factors, with the subsequent identification of the advantages and disadvantages of their practical use. Based on the study, the paper presents the author’s formulation of the definition of “tax potential” and also shows an assessment of the tax potential of Russia for the period 2014-2016, indicating a low level of realization of the tax capabilities of the Russian Federation for the period under review.

Suggested Citation

  • Alexandrova Margarita (Александрова М.В.) & Maslyukova Ekaterina (Маслюкова Е.А.), 2018. "Role And Importance Of Country Tax Potential Assessment In Modern Conditions [Роль И Значение Оценки Налогового Потенциала Страны В Современных Условиях]," State and Municipal Management Scholar Notes, Russian Presidential Academy of National Economy and Public Administration, vol. 4, pages 71-75.
    • Handle: RePEc:rnp:smmscn:s18412
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