Tax Potential of a State: Development Factors
- Viktor V. Ivanov, Natalia V. Pokrovskaia, Nadezhda A. Lvova
- Corresponding Author
- Viktor V. Ivanov
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.15How to use a DOI?
- Tax potential, tax capacity, tax potential development, regional development
- The article focuses on the nature and factors that define tax potential of a state. Tax potential is unlocked during the process of forming tax liabilities according to an existing procedure and rules of tax assessment. The article also shows relation among the actual, latent and prospective tax base in a current term as well as the level of influence exerted on those by tax evasion and uncollected tax. Value indicators of tax potential assessment are related to tax liquidity. The article justifies that tax potential can be considered as taxes and charges that are able to be paid timely and in full by tax payers according to an existing tax base under the conditions of a tax system that benefits economic development.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Viktor V. Ivanov AU - Natalia V. Pokrovskaia AU - Nadezhda A. Lvova PY - 2016/12 DA - 2016/12 TI - Tax Potential of a State: Development Factors BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.15 DO - https://doi.org/10.2991/icaat-16.2016.15 ID - Ivanov2016/12 ER -