ACADEMICIA: An International Multidisciplinary Research Journal
  • Year: 2021
  • Volume: 11
  • Issue: 3

The role of tax potential in determining local budget income base

1Assistant, Department of Finance, Samarkand Economy and Service Institute, Uzbekistan

Online published on 15 May, 2021.

Abstract

This article discusses the role of tax potential and methods for determining the revenue base of the local budget, unique scientific approaches of scientists to the concept of tax potential, developed scientific proposals to further increase the role of tax potential in determining the revenue base of the local budget.

Keywords

Public Finance, Tax, Budget, Local Budget, Revenues, Tax Base, Tax Potential, Taxpayer, Investment Project, Sustainability