
	Taxes and Taxation Reference: Shemyakina M.S. On the factors that affect the tax potential // Taxes and Taxation. 2015. № 3. P. 196-206. URL: https://en.nbpublish.com/library_read_article.php?id=66295 Shemyakina M.S. On the factors that affect the tax potential Abstract: The article analyzes the diversity of the existing criterial classifications and suggests the author's approach to the demarcation of the factors that affect the tax potential. Thus, the author identifies the following groups of factors: technological, ecological, social, the system of values, political, juridical and economic (including the quality of tax administration). The author pays particular attention to assessment of the impact of the above-mentioned groups of factors. The author tries to prove the need for a division of all the investigated parameters, in accordance with the possibility of a quantitative assessment, into quantifiable (quantitative) and intractable (qualitative) factors. In this article, we apply such scientific methods as analysis, synthesis, induction, deduction, abstraction, formalization and the method of hierarchical classification. The novelty of this study is in the specification of the factors affecting the formation and realization of the tax potential, which helps the effective management of tax bases in the conditions of Russia. The presented material may open new prospects for further studies. This material can be of interest for people engaged in planning or forecasting in the sphere of taxation. Keywords: region, tax competition, tax revenues, classification, tax policy, factor, tax potential, tax, territory, tax administration This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. 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Shemyakina M.S. On the factors that affect the tax potential