Assessing Tax Potential of Regions
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 11
Abstract
This article is devoted to the consideration of methods for assessing tax potential of regions, as well as the factors impacting tax potential. The aim of the research is to review approaches designated to determining the essence of the tax potential concept, as well as to study the factors influencing thereupon. In the process of assessing tax potential of the regions in the analysis, we use the data on budget revenues by region for 2008-2020, regional GDP, investments in fixed assets, tax arrears and the number of operating taxpayers. The analysis of the panel revealed that the impact of regional GDP on agriculture and industry on tax revenues was positive, there has been observed high statistical significance and negative impact on the number of small businesses. As a result of the analysis, appropriate conclusions on important aspects of assessing tax potential of the regions have been formulated.
Authors and Affiliations
Aytbay Orazbaevich Madreimov
Keywords
Related Articles
- EP ID EP706426
- DOI 10.47191/jefms/v4-i11-23
- Views 107
- Downloads 0
Micro Financing and Economic Development: A Sectorial Microcredit Study from Nigeria
This study examined the effect of sectorial microcredit allocation on Nigeria economic development. Time series data were sourced from Central Bank of Nigeria Statistical Bulletin from 1992-2019. Nigeria per capita incom...
Merger and Acquisition (M&A) and the Performance of Insurance Industry in Nigeria
The study examines merger and acquisition and the performance of insurance industry in Nigeria (pre-M&A 2011- 2015) and (post-M&A 2016-2020) five years each. The study adopts a sample of three (3) conveniently selected i...
The Mediating Role of Service Quality in System Trust and E-Government Adoption in Jordan
This study investigates the factors influencing e-government adoption in the Great Amman Municipality, emphasizing the roles of system trust and service quality. Utilizing the Unified Theory of Acceptance and Use of Tech...
Effects of Income Diversification and Financial Performance of Kenyan Commercial Banks.
Aim/purpose – This paper aims at examining the impact of income diversification on financial performance. The motivating factor is an occasion by raising pursuance of interest activities and fluctuations of profitabilit...
Glow Up Yourself Through Linkedin: A Content Analysis
This article discusses the relationship between Personal Branding on the LinkedIn platform and individuals' job opportunities. While several other social media sites could be considered for similar research, researchers...