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Potential of Taxation: Approaches to Interpretation and the Structure


Natalyya Tolkacheva
(about the author)

Tolkacheva Natalyya Aleksandrovna – Senior Lecturer, Chair of Finance and Credit, Applicant, Siberian Academy of Public Service, Novosibirsk

Published in:
Russian Journal of Entrepreneurship
– № 12-1 / December, 2010



Keywords: budget revenues, fiscal approach, institutional approach, potential of taxation, structure of taxation potential, tax policy


Citation:
Natalyya Tolkacheva (2010). Potential of Taxation: Approaches to Interpretation and the Structure. Russian Journal of Entrepreneurship, 11(12), 172-177. — url: http://bgscience.ru/com/lib/2521


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Abstract:

The article examines and summarizes the main approaches to the interpretation of the term „tax capacity“ and gives options for the structure of potential of taxation. The author gives her own definition of the term under consideration.







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