IMPLEMENTING THE EQUATION PRINCIPLE OF REGIONAL BUDGETS BY MEANS OF A COMPLEX PROCEDURE OF ESTIMATING TAX REVENUES IN A REGION
The article shows the implementation of the equation principle of a regional budget and the mechanism of tax administration in conditions of tax debts to the regional budget. The article outlines the procedure of estimating the tax potential by taking into account the effectiveness of the regional population.
Olga V. Kalinina, associate Professor, St. Petersburg State Polytechnic University