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Assessment Of The Tax Potential As Part Of The Budget Potential In The Budget Planning Process

Author

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  • R. Zhebchuk

    (of Yurii Fedkovych Chernivtsi National University)

Abstract

Budget potential is identified as part of the financial potential of an administrative territorial unit (country, region, district, city, town, village). The necessity to implement the estimation of the budget potential in budget planning is justified. Budget potential types are identified depending on the budget system level and the type of budget. The tax and non-tax components are defined as elements of the budget potential. The elements of the tax potential are examined as parts of the budget potential. The necessity of assessment of the tax potential as a tool for improving the quality of budget planning is justified. A method of estimation of the tax potential is offered. Methods for the tax revenue planning based on the estimation of the tax potential were developed.

Suggested Citation

  • R. Zhebchuk, 2014. "Assessment Of The Tax Potential As Part Of The Budget Potential In The Budget Planning Process," Economics of Development, Kharkiv National University of Economics, vol. 71(3), pages 68-74.
    • Handle: RePEc:nos:zodgwl:e143zh2.pdf
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