Dyakova E.B., Mytareva L.A. About financial and tax potentials of population of the South of Russia
Doctor of Economic Sciences, Associate Professor, Head of the Department of Theory of Finance, Credit and Taxation, Volgograd State University, Volgograd |
Mytareva L.A.
Candidate of Economic Sciences, Associate Professor, Department of Theory of Finance, Credit and Taxation, Volgograd State University, Volgograd (fc@volsu.ru)
Abstract.
The article discusses financial and tax potentials of the population (household sector). Emphasis is placed on the lack of uniform understanding of the essence of the household from the point of view of taxation. The definition of the tax capacity of households in the theoretical and methodological aspects is proposed. The analysis of the financial situation of the inhabitants of the Southern Federal district.
Key words: household, potential, population's finances (household sector), financial resources, financial potential, tax potential, tax relations, taxation of households.
Attachments:/Dyakova E.B., Mytareva L.A. .pdf