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Arkhiptseva, L. M., Kortieva, T. Y. Formation and Implementation of a Business Entity’s Tax Potentials as a Systemic Process

Published in journal "Taxes and Taxation", 2012-6 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 4-12.

Resume: In the modern methodology of the tax regulation of the economy takes a special niche in the study of the tax potential of economic systems at different levels and the economy as a whole. Meanwhile, forecasting features of the process of its formation and implementation involves the examination of patterns of tax payments to generate ones by economic systems at the primary level of taxation, i.e. at the level of the taxpayer. The article presents a structural analysis of the forming mechanism of the tax component of economic activity in relation to the economic entity as a housekeeping unit. Investigation of the forming conditions of the elements of the economic entity´s tax potential indicates the systemic nature of their formation and implementation, as well as the need for the delineation of their total population at the individual phases and the stages. The process of generating tax payments of economic system introduced by the author in the form of cyclic interconnection circuit elements of the tax component of economic activity, while noting the functional role and signifi cance of each one, taking into account the possible risk factors of their origin and manifestation.

Keywords: tax potential of a business entity, a systemic process, generation of tax payments, tax component of economic activity, taxable resources, the object of taxation, tax base, tax liability, tax payment.

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