AGUZAROVA F.S.
PhD, associate professor, North Ossetian State University named after Hetagurov K.L., Vladikavkaz

TOKAEVA S.K.
PhD, associate professor, North Ossetian State University named after Hetagurov K.L., Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 10-13

In the article the authors describe the fundamental task of the state is creation of a stable economic development in the country. Implementation of this task state is not possible without strengthening the tax capacity as a tax component is the basis of budget revenues. The tax component is inextricably linked with the notion of tax potential. The authors have led existing in the theory and practice of different views of scientists on the question about the concept of tax capacity. Analyses the main factors of growth in tax capacity. Are considered indicators of evaluation of fiscal capacity and reveals the basic methods of calculation. Held multifaceted overview and the notion of «tax potential». Proves the imperfection of the article approaches to the assessment of the tax potential. Positive and negative sides of the methods of evaluation of fiscal capacity. The study was conducted by the application of the method of synthesis and analysis. With the help of the analysis of scientific literature defined author's position concepts and evaluation of fiscal capacity

Keywords: tax; taxation; Economics; tax potential and tax revenues; methods of assessment; the revenues of the state budget

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Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606