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Information × Registration Number 0212U001994, 0112U005559 , R & D reports Title Scientific and methodological principles of tax potential assessment. popup.stage_title Head Tarangul L., Registration Date 05-12-2012 Organization Research Institute of Financial Law popup.description2 Report consists of 380 page. In the process of writing used 145 references. The object of study is the relations arising in the process of tax capacity. The subject of the study is theoretical and methodological principles of formation and evaluation of tax capacity. The aim of the research is to develop a scientific and methodological basis of tax assessment of potential and practical recommendations for improvement. The objectives of research are: - analysis and systematization of scientific approaches to the definition of the term "tax capacity", its structure and the relationship between the components; - the study of the relationship of the factors that influence its formation; - definition of criteria for evaluating tax potential and their correlation with the level of socio-economic development of the region; - the study of the dynamics and structure of the tax potential in Ukraine and its regions; - the study of foreign experience assessment tax potential; - systematization and analysis of existing methodologies to assess the tax potential in Ukraine; - study of tax incentives for the formation of tax capacity; - justification trends improving taxation including fiscal, economic and social impacts assessment tax potential. Methods The methodological basis of the research is the modern methods of scientific knowledge, the use of which is objectively driven content tasks. The study used general (modeling, analysis, synthesis, induction, deduction, abstraction, analogy, etc.) and specific research methods (statistical analysis, surveys, peer reviews, etc.). The application in this study dialectical method as a universal, helped identify the nature and features of the tax capacity to focus on its evaluation, as well as due to the economic processes taking place in the state. Paired categories of dialectics, in particular, such as form and content, general and special, make it possible to fully explore the potential tax and reach conclusions based on its definition. To develop scientific and methodological basis of tax assessment of potential and practical recommendations for improvement were applied systematic and structural research method. The main goal is to reveal systematic studies of the mechanism of existence of a complex system, and it is due to multiplicity and diversity consideration. Tax capacity is complex system, various qualities phenomenon. To identify factors that influence the formation of the tax base regions the method of factor analysis. In addition, the use of structural and functional method has revealed the basic characteristics of socio-economic development and comparative analysis used in the study of domestic and international experience assessment tax potential. Graphical method for visual presentation of research results in dynamics and schematic representation of the theoretical and practical provisions research. Keywords: tax policy, tax planning, tax forecasting, tax potential, potential tax assessment, regional development, taxation system. Product Description popup.authors Горленко І. О. Данченко О. М. Задорожня Л. А. Кармаліта М. В. Крамаренко О. А. Новицький С. В. Огороднікова І. І. Онишко С. В. Скоромцова Т. О. Смірнова О. М. Солдатенко О. В. Тарангул В. Д. Шевчук С. В. Шпильківська О. В. popup.nrat_date 2020-04-02 Close