Tax Potential of the Republic of Crimea [PDF]
The entry of the Republic of Crimea into the Russian Federation created problems of the republic’s adaptation to the budget and tax legislation of Russia. Most of these problems have already been resolved, but a number of questions still remain.
Irina V. Kiviko, Nina I. Malis
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The analysis and valuation of tax profit potential of region
It is considered the theoretical and practical question of analysis and valuation of tax profit potential of region and enterprises the branch of economy on its territory. The definition of production, economic, financial and tax potential in an economic
V. B. Dubkova
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EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN
Russian Economy under crisis conditions features deepening disparities in development of territories, intensified and aggravated budgetary problems which are arising, inter alia, due to improper methodology for assessment of tax potential in conjunction ...
V. K. Girayev
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The Tax Policy of the Republic of Crimea: Reducing Subsidization of the Region [PDF]
Currently, the Republic of Crimea is a subsidized region, and for objective reasons the level of subsidization will not be significantly reduced in the near future, as a result of which the implementation of the indicators reflected in the Law of the ...
Irina V. Kiviko, Nina I. Malis
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Analyzing Tax Potential in the Context of Regional Development Initiatives [PDF]
This study addresses the challenge of aligning state support, primarily in the form of national projects, with the development of small and medium-sized businesses. The realization of this task, however, is hampered by the existing tax legislation.
Alexander S. Rogachev +2 more
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The Interrelation between Digital and Tax Components of Sustainable Regional Development
The paper explores the relationship between digital characteristics and tax potential of the constituent entities of the Russian Federation as factors of sustainable development of territories and economic growth.
Natalia Victorova +3 more
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The role of tax potential in stimulating the effectiveness of innovation in the digital economy [PDF]
The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations.
Maksimchuk Olga +2 more
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Methodology of Assessing the Impact of Economic Uncertainty on the Formation of the Regional Budgets’ Revenues [PDF]
The sharp increase of the impact of economic uncertainty causes the decrease in the stability of the revenue bases of the constituent entities’ budgets.
Elena Valentinovna Markina +2 more
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Tax abuse—The potential for the Sustainable Development Goals
Governments generally provide the services that allow people to access the critical determinants of health: water, sanitation, and education. These are also Sustainable Development Goals and fundamental economic and social human rights. Studies show that governments spend more on public services and health determinants with more revenue.
Bernadette A. M. O’Hare +6 more
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The potential for using excise taxes to reduce smoking [PDF]
We examine the potential for reducing cigarette smoking through increases in cigarette excise taxes by estimating the price elasticity of demand for cigarettes. Using information on individual smoking behavior from the 1976 Health Interview Survey, we estimate the adult price elasticity of demand for cigarettes to be -0.42.
Eugene M. Lewit, Douglas Coate
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