TY  - JOUR
T1  - Methodological Tools of Assessment of the Taxable Capacity of Territories
AU - Tarasova, Valentina F. AU - Dedusenko, Marina L. AU - Saprykina, Tatiana V. AU - Aulov, Yuri L. 
JO  - International Business Management
VL  - 9
IS  - 6
SP  - 1173
EP  - 1176
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.1173.1176
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.1173.1176
KW  - Tax
KW  -taxation
KW  -tax policy
KW  -taxable capacity
KW  -tax efforts
AB  - The objective of the study consists in development of the procedure for assessment of the taxable capacity of territorial entities. In the course of the study, the methods of systematization and logically cognitive interpretation as well as traditional techniques of economic analysis were used. This study describes the role of taxes in the economic circulation model; the substantiation and role of the tax policy of the state are specified. The essence of the taxable capacity of territories is specified, the assessment of the taxable capacity and tax efforts is formulated. The proposed system of indicators characterizing the taxable capacity allows objectively forecasting the tax revenues of the local budgets and substantiating the amount of subsidies.
ER  -