Статья 'Налоговые доходы как элемент архитектоники налогового потенциала ' - журнал 'Финансы и управление' - NotaBene.ru
по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Finance and Management
Reference:

Tax revenues as an element of the Tax Capacity Architectonic

Shemyakina Marina Sergeevna

PhD in Economics

Post-graduate student, Docent, the departmment of Accounting, Tax and Economic Security, Volga State University of Technology

424000, Russia, g. Ioshkar-Ola, pl. Lenina, 3

sh.marina.s@gmail.com
Другие публикации этого автора
 

 

DOI:

10.7256/2409-7802.2015.1.14531

Review date:

21-02-2015


Publish date:

23-02-2015


Abstract: Abstract. The article considers tax revenues as an element of the tax capacity architectonic. The author proposes a 3-way approach to the category of "tax revenues": economic, financial and legal. The work sets out classification criteria for the investigated category as follows: form of appearance: explicit or implicit; type of budget receipts: credited or shortfall receipts; business entity’s territorial level: State, Federal District, region, municipalities; budget level: federal budget, regional  budget, regional consolidated budget, local budget. The paper applies general research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and hierarchical classification method. Special contribution of the author in the area of the tax potential architectonic consists in the fact that the research lays grounds for the category "tax revenues", defines the criteria of its classification as well as establishes conditions enabling the transformation of the tax revenues into tax potential. The material presented in the study could open up new prospects for further research. It will be  of interest to those who deal with tax administration


Keywords: territory, potential tax revenues, tax revenues, revenue capacity, classification, tax potential of the region, tax , taxes, budget revenues, tax administration
This article written in Russian. You can find full text of article in Russian here .

References
1.
Fiziokraty: Fransua Kene, P'er Dyupon de Nemur, Zhak Tyurgo. Izbrannye ekonomicheskie proizvedeniya. M.: Eksmo, 2008. 1200 s.
2.
Marshall A. Osnovy ekonomicheskoi nauki/V.I. Bomkin (per. s angl.) Dzh. M. Keins (predisl.) //M.: Eksmo. – 2007. S. 265-310
3.
Berendts Eduard Nikolaevich Russkoe finansovoe pravo. – 1914. – 454 s.
4.
Yanzhul I.I. Osnovnye nachala finansovoi nauki: Uchenie o gosudarstvennykh dokhodakh. – M.: «Statut», 2002. – 555 s.
5.
Uchebnik finansovogo prava. Ilovaiskii S.I.-Odessa,-1904 g. (Glava 9)
6.
Byudzhetnyi kodeks Rossiiskoi Federatsii [Elektronnyi resurs]–Rezhim dostupa: http://www.consultant.ru/popular/budget/56_8.html#p1127 (data obrashcheniya 21.01.2015)
7.
Shemyakina M.S. Genezis kategorii «nalogovyi potentsial» // Nalogi i nalogooblozhenie. - 2013. - 9. - C. 689 - 704. DOI: 10.7256/1812-8688.2013.9.9654.
8.
Aguzarova F.S. Rol' kosvennykh i pryamykh nalogov i sborov v formirovanii dokhodov byudzhetov byudzhetnoi sistemy Rossiiskoi Federatsii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 910 - 918. DOI: 10.7256/1812-8688.2014.10.13209.
9.
Sugarova I.V. Nekotorye osobennosti formirovaniya dokhodnoi sostavlyayushchei federal'nogo byudzheta // Nalogi i nalogooblozhenie. - 2014. - 9. - C. 810 - 820. DOI: 10.7256/1812-8688.2014.9.13177.
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website