Priority Guidelines for Strenthening Regional Taxable Capacity as a Factor of Sustainable Development of the Territorial Entities

Basir Khabibovich Aliev, Liudmila Lazarevna Igonina, Khaibat Magomedtagirovna Musaeva, Magomed Magomedovich Suleymanov, Madina Gamidulakhovna Alimirzoeva

Abstract


The article investigates the problem of strengthening the regional taxable capacity as a factor of sustainable development of territorial entities, as well as presents analysis of the various approaches to the study of taxable capacity. Also, the article presents the summary of the region’s economic status and the structure of tax revenues in the consolidated budget depending on the region's economic activities. Authors give arguments to the main reasons for the low fiscal performance and offer proposals for the development of the taxable capacity of the region through the implementation of priority project "Whitewashing the economy". The research findings can be used by federal and regional authorities as a theoretical and methodological framework when developing proposals for the enhancement of taxable capacity of the territorial entities.

DOI: 10.5901/mjss.2015.v6n5s2p343


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Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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