THE ROLE OF TAX POTENTIAL IN IMPROVING THE QUALITY OF THE FISCAL SYSTEM-Reference-Cited by-同舟云学术

THE ROLE OF TAX POTENTIAL IN IMPROVING THE QUALITY OF THE FISCAL SYSTEM

Published:2020-04-15 Issue:330 Volume:2 Page:125-130
ISSN:2518-1483
Container-title:REPORTS
language:en
Short-container-title:

Author:

Ermekbayeva B.G.¹^ORCID,Alimov N.D.²^ORCID

Affiliation:

1. Al-Farabi Kazakh National University, Acting Professor of the Department «Finance and Accounting», PhD, Candidate of Economical Sciences, Definition of research methods, study of domestic and foreign literature, resumes and conclusions, bayan.ermekbaeva@kaznu.kz, https://orcid.org/0000-0002-3619-5394;

2. Al-Farabi Kazakh National University, 2-year Master Degree, Information gathering, generalization, article writing, research and analytical work, mr.nurlybi@mail.ru, https://orcid.org/0000-0001-9551-7544

Abstract

The term “tax potential” is studied in the article. In the introductory part of the article, the authors compared the meaning of two concepts, such as the tax and budget potential of the region, and showed the difference between the two concepts. The definitions of different authors of the tax potential as an economic category are given. The main section analyzes the dynamics of tax revenues to the republican and local budgets of the city of Almaty for 2016-2018. The factors affecting the tax potential of the region, including the influence of the shadow economy on the state budget, are identified. The concluding section presents specific ways to increase tax potential.

Publisher

National Academy of Sciences of the Republic of Kazakshtan

Subject

General Medicine

Link

http://reports-science.kz/images/pdf/d20202/125-130.pdf

Reference16 articles.

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3. Le, Tuan Minh; Moreno-Dodson, Blanca; Bayraktar, Nihal. 2012. Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009. Policy Research Working Paper; No. 6252. World Bank, Washington, DC. © World Bank. URL: https://openknowledge.worldbank.org/handle/10986/12094.

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