Application of multiple criteria methods for comparative assessment of the regional tax potential

Authors

  • Ludmila Borisovna Parfenova P. G. Demidov Yaroslavl State University Author
  • Andrey Aleksandrovich Pugachev P. G. Demidov Yaroslavl State University Author
  • Askold Podviezko Mykolas Romeris University, Vilnius, Lithuania Author

DOI:

https://doi.org/10.18255/2412-6519-2017-1-24-34

Keywords:

regional tax potential, correlation and regression analysis, expert assessment method, MCDM

Abstract

The paper defines research estimate the predictive tax capacity of regions and comparative evaluation of regions on the basis of criteria, which are influencing the tax capacity using econometric methods. The objective, subjective, and cumulative weights have been calculated, the degree of concordance of expert opinions was gauged. The comparative evaluation of the regional tax potential in four regions of Russia was performed on the basis of MCDM methods.

References

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Published

2017-03-23

Issue

Vol. 3 No. 1 (2017)

Section

Economics

License

Copyright (c) 2017 Socialʹnye i gumanitarnye znania

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This work is licensed under a Creative Commons Attribution 4.0 International License.