文章基本信息

标题：Methodological Approaches towards Assessing the Efficacy of a Region’s Budgetary/Taxation Policy
本地全文：下载
作者：Basir Khabibovich Aliev ; Khaibat Magomedtagirovna Musaeva ; Magomed Magomedovich Suleymanov 等
期刊名称：Asian Social Science
印刷版ISSN：1911-2017
电子版ISSN：1911-2025
出版年度：2014
卷号：10
期号：24
页码：35
DOI：10.5539/ass.v10n24p35
出版社：Canadian Center of Science and Education
摘要：This article provides an analysis of existing methodologies for assessing the efficacy of a region’s budgetary/taxation policy and identifies their strengths and weaknesses. The author argues in favor of that the efficacy of a region’s entire budgetary/taxation policy can be assessed by the efficiency of the activity of the executive authorities in the above focus areas based on the correlation of goals set and results achieved. An objectively set criterion of the efficacy of a region’s budgetary/taxation policy is the minimum degree of chasms between goals set and results achieved. The author proposes quantitatively measured indicators as criteria of the efficacy of budgetary/taxation policy. On the strength of the analysis conducted, the author proposes a way to assess the efficacy of a region’s budgetary/taxation policy, which is based on systematizing an aggregate of measures with a breakdown into structural determinants and calculating the integral coefficient, which, compared with existing methodologies, makes it possible to give an integral and structured, in terms of key blocks, assessment of the efficacy of a region’s budgetary/taxation policy both over time and through comparison with other regions and increase the validity and accuracy of the assessment for working out practical recommendations. The author chooses as the basis of his calculation of the integral indicator of the efficacy of a region’s budgetary/taxation policy the method of distances, which is based on taking account of the proximity of objects under examination to the touchstone object by indicators compared.