文章基本信息

标题：Priority Guidelines for Strenthening Regional Taxable Capacity as a Factor of Sustainable Development of the Territorial Entities
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作者：Basir Khabibovich Aliev ; Liudmila Lazarevna Igonina ; Khaibat Magomedtagirovna Musaeva 等
期刊名称：Mediterranean Journal of Social Sciences
电子版ISSN：2039-2117
出版年度：2015
卷号：6
期号：5
页码：343-349
DOI：10.5901/mjss.2015.v6n5s2p343
出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The article investigates the problem of strengthening the regional taxable capacity as a factor of sustainable development of territorial entities, as well as presents analysis of the various approaches to the study of taxable capacity. Also, the article presents the summary of the region’s economic status and the structure of tax revenues in the consolidated budget depending on the region's economic activities. Authors give arguments to the main reasons for the low fiscal performance and offer proposals for the development of the taxable capacity of the region through the implementation of priority project "Whitewashing the economy". The research findings can be used by federal and regional authorities as a theoretical and methodological framework when developing proposals for the enhancement of taxable capacity of the territorial entities.
关键词：taxable capacity;region;income base;priority project;whitewashing the economy;fiscal performance.