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Shemyakina, M.S. Genesis of tax potential as a category

Published in journal "Taxes and Taxation", 2013-9 in rubric "THEORY AND HISTORY OF TAXATION", pages 689-704.

Resume: tax income serve as the main basis for the formation of budget income. Its amount is directly connected to the tax potential, and establishing its nature is quite topical. The article includes analysis of the existing approaches to the interpretation of the category of “tax potential” in Russian and foreign scholarly writings. Much attention is paid to the use of the various terms by the English-speaking authors, and each of these terms is explained. Based upon the scholarly opinions the author provides a generalized scheme of term classifi cation. The author shows the difference between the categories “taxation potential” and “tax potential”. The author also notes the dual nature of the tax potential, and she supports division of this economic category into three elements: short-term, strategic and factual tax potentials. Based upon this approach, the author provides a defi nition of tax potential. The presented materials may open new perspectives for the further studies. They shall be of interest to those working with planning and forecasting in the sphere of taxation.

Keywords: taxes, tax potential, tax potential of the region, ability to pay taxes, conceptual approach, forecast of tax income, tax resources, budget resources, reproductive approach, tax administration.

DOI: 10.7256/1812-8688.2013.9.9654

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