| | PROBLEMS OF MODERN ECONOMICS, N 2 (50), 2014 | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | Ivanov V. V. Head of the Chair of Credit Theory and Financial Management,
St. Petersburg State University,
PhD (Economics), Professor,
Distinguished University Professor of the Russian Federation
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| Increaser of the tax incomes into the budgetary system of the country is largely connected with the tax potential of the regions and its growth. The article discusses how the economic subjects fulfill their tax obligations, which get transformed either into tax payments, or budget debts, or else into criminal corruption payments in the sphere of the second economy. The author stresses the importance of structurization and separate accounting for the components of the regions’ tax potential, which will help creating an objective database on the real tax reserves | Key words: tax foundation, tax potential, tax income, tax obligations, tax eviction, tax debt, tax discipline | Pages: 204 - 207 |
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