FORECAST TAX CAPACITY OF CRIMEA AND SEVASTOPOL

• Main Author: Tatiana Zhuravleva
• Format: Article
• Language: Russian
• Published: Inter-regional Institute for Spatial Development 2015-09-01
• Series: Krymskij Naučnyj Vestnik
• Subjects: tax potential; criteria and factors of tax capacity; gross regional product; the net financial result; profitability; loss-making organization; average salary; economically active population; unemployment rate; tax payments
• Online Access: http://krvestnik.ru/pub/2015/09/ZhuravlevaTA.pdf

This article discusses existing approaches for the refinement of the definition of «tax capacity» with the definition of criteria in this category and further classification of the tax potential of the region. From the standpoint of assessment of the tax potential of this area, the analysis of the tax burden in the studied the region with the evaluation of the forecast of possible tax revenues taking into account the sectoral structure of the economy of this area, study the situation on the profitability of the organizations of the Crimea in comparison with the national data, as well as the situation with personal income and employment of the citizens of Crimea.