Assessment of Factors Influencing Tax Potential
Abstract
This article is devoted to consideration of the concept of the tax potential of a region and the factors influencing it. In addition, the article examines scientific, theoretical and empirical literature on the factors influencing the tax potential of a region. The author has analyzed the influence of factors on local budget revenues in 14 regions of the republic using the regression method based on panel data. In reliance upon the analysis the author has developed appropriate conclusions regarding the factors influencing the tax potential of a region.
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