THE ROLE OF TAX POTENTIAL IN DETERMINING LOCAL BUDGET INCOME BASE
Ключевые слова:
public finance, tax, budget, local budget, revenues, tax base, tax potential, taxpayer, investment project, sustainability.Аннотация
This article discusses the role of tax potential and methods for determining the revenue base of the local budget, unique scientific approaches of scientists to the concept of tax potential, developed scientific proposals to further increase the role of tax potential in determining the revenue base of the local budget.
Библиографические ссылки
Resolution of the President of the Republic of Uzbekistan dated August 22, 2018 No PP-3917 "On measures to ensure the transparency of budget information and active participation of citizens in the budget process"
Gaspar, V., Jaramillo, L., & Wingender, M. P. (2016). Tax Capacity and Growth: Is there a Tipping Point ?. International Monetary Fund.
Tabaeva T.V., Shinkarenko L.I., Turukina E.Yu. (2015) Sovershenstvovanie otsenki nalogovogo potentsiala munitsipalnyx obrazovaniy ( Modern evaluation of municipal study of tax potential) . «Modern scientific technologies. Regional application »№4 (44).
Mirzaev F.I. Ways to increase the level of tax collection in Uzbekistan // phd. dissertation abstract for a degree. - T .: BMA, 2012. - p.5.
Z.A Abdullaev Issues of assessing the tax potential of the regions. // Scientific electronic journal "Finance and Banking". 2019 y. I issue, 103-110 p.
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Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.
