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«Налоговый Потенциал» В Системе Экономических Категорий // „Tax Potential” In The System Of Economic Categories

Author

Listed:
  • D. Gadzhikurbanov M.

    (Kalashnikov Izhevsk State Technical University, Izhevsk)

  • I. Berdichevskiy V.

    (Kalashnikov Izhevsk State Technical University, Izhevsk)

  • Д. Гаджикурбанов М.

    (Ижевский государственный технический университет им. М. Т. Калашникова, Ижевск)

  • И. Бердичевский В.

    (Ижевский государственный технический университет им. М. Т. Калашникова, Ижевск)

Abstract

The „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to finance the minimum public goods using own financial resources. Thus, it’s necessary in more depth theoretical study of the „Tax potential” as the economic phenomenon. This is because the theory as the basic prerequisite for effective practical reforms is high-importance.The purpose of the study is evolution of the scientific views on the „Tax potential” as the economic category. This study includes: scientific search of the denotation of the „Tax potential” and also its conditions and the intension; determination of the composition of the „Tax potential” based on its essential differences; demarcation of the „Tax potential” from the related concepts; definition of the „Tax potential” based on the research findings. System analysis method, synthesis method, abstraction method, comparison method and method of induction were used in this study. Особый интерес к «налоговому потенциалу» как к экономической категории в России обусловлен переходом к модели подлинного федерализма. Как следствие, у большей части сформированных путем административно-территориального деления регионов не обнаружилось объективных возможностей для финансового обеспечения предоставления бюджетных услуг на уровне минимальных социальных стандартов за счет собственных финансовых источников. Таким образом, возникает необходимость в проведении более углубленного теоретического исследования «налогового потенциала» как экономического явления, что обусловлено высокой значимостью положений теории как фундаментальной предпосылки для осуществления эффективных практических преобразований.Целью исследования является развитие научных взглядов на налоговый потенциал как на экономическую категорию. Задачи исследования — выявление объема, существенных и отличительных признаков и условий формирования и реализации налогового потенциала; выделение на основании существенных признаков составляющих внутреннего устройства налогового потенциала; выявление общего и особенного между налоговым потенциалом и понятиями с однородными признаками; синтез полученных результатов в форме определения налогового потенциала.

Suggested Citation

  • D. Gadzhikurbanov M. & I. Berdichevskiy V. & Д. Гаджикурбанов М. & И. Бердичевский В., 2015. "«Налоговый Потенциал» В Системе Экономических Категорий // „Tax Potential” In The System Of Economic Categories," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, issue 6, pages 96-106.
  • Handle: RePEc:scn:financ:y:2015:i:6:p:96-106
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    References listed on IDEAS

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    1. Le, Tuan Minh & Moreno-Dodson, Blanca & Bayraktar, Nihal, 2012. "Tax capacity and tax effort : extended cross-country analysis from 1994 to 2009," Policy Research Working Paper Series 6252, The World Bank.
    2. Nihal Bayraktar & Tuan Minh Le & Blanca Moreno-Dodson, 2012. "Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009," EcoMod2012 3858, EcoMod.
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