The article examines the possibilities of regulating the tax potential of the region under the influence of external factors in the economic and social sectors of Russia. The authors have developed a method for calculating the regional tax potential. A mechanism for regulating the regional tax potential based on the tax base reduction risks has been developed. Sources, causes and factors of regional potential reduction risks have been identified in the SWOT analysis. Sources, causes and factors of occurrence of these risks have been linked in the diagram of cause-and-effect relationships proposed by K. Ishikav. Based on the hierarchy analysis method developed by T. Saaty, the growth of regional tax potential, depending on the influencing risks, has been linked with additive measures aimed to level the regional potential reduction risks. For the convenience of calculations, a software product has been developed and applied. It allows for calculating the impacts on regional potential reduction risks. The article describes results of a study of the regulation of regional tax potential based on the statistical data of the Chechen Republic, which is average among the regions of the Russian Federation. The external impacts on the economic and social sectors have been taken into account. Conclusions and proposals formulated aim to improve the mechanism for regulating the tax potential growth in the regions of the Russian Federation in the conditions of the COVID-19 pandemic and sanctions against Russia and its residents.
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29 November 2021
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Cultural development, technological development, socio-political transformations, globalization
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Kharonovich, T. A., & Rassukhanov, U. A. (2021). Regional Tax Potential Under Increased External Shocks: Problems And Opportunities. In D. K. Bataev, S. A. Gapurov, A. D. Osmaev, V. K. Akaev, L. M. Idigova, M. R. Ovhadov, A. R. Salgiriev, & M. M. Betilmerzaeva (Eds.), Social and Cultural Transformations in The Context of Modern Globalism, vol 117. European Proceedings of Social and Behavioural Sciences (pp. 1578-1584). European Publisher. https://doi.org/10.15405/epsbs.2021.11.208