Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


Modeling a Regions Tax Potential Allowing for the Uniformity Ratio

Author(s): Murzina Elena Aleksandrovna

Development of scholarly knowledge about economic research methods is very relevant in modern management science. It is also of great importance in the strategic tax administration sphere. The article analyzes modern methods for determining tax potential used by both corporate entities and the state tax service. The paper presents the authors’ methods to assess different techniques of determining tax potential. The authors have developed their own classification of tax potential evaluation methods, where all methods are divided into factual, heuristic and complex ones. The critical analysis made it possible to find out the most efficient forecasting methods. The modeling of tax potential allowing for the uniformity ratio is tested by the example of one of the Russian administrative units-the Mari El Republic.

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