Increase budget revenues of various levels by economically limiting tax paying potential

Abstract

The article is devoted to the analysis of the economic limitation of tax potential in budget revenues. Moreover, this paper makes scrutinized investigations on the assessment of tax potential and tax paying potential. Therefore, analyses make both theoretical and practical conclusions with suitable recommendations on the growth of tax revenues in the budget system.

Keywords: tax, taxation, tax potential, tax burden, tax capacity

DOI: 10.7176/EJBM/11-10-10

Publication date: April 30^th 2019