Conceptual approaches to assessment of city tax potential

Maria Petrivna Ivanytska


The paper investigates the concepts of fiscal capacity and taxable capacity of a city. The author has systematized basic approaches to the assessment of the tax potential of the city budget. The role and place of tax potential in the overall economic potential of the area are considered in the article. The main directions of its development and implementation are investigated. The article presents  a formula for estimation of a tax capacity of the local budget. The results of the research show that the tax potential of the city is a set of financial relationship that develop in the process of transformation of tax revenues to the city budget and  can be used for socio-economic development of the region.


tax potential; methods for fiscal capacity assessing; index of tax potential; taxable capacity

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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