Tax Potential of Sughd Viloyat: Analysis and Ways of Improvement

The  objective of the  given article is a disclosure of the  peculiarities of tax potential and  a determination of streamlines aimed at an improvement concerned with its management in  regional scales; hereby, spatial polarization is supposed to be  smoothed over. The author singles out and describes characteristic features and typologization of tax  potential of  Sughd viloyat, the  administrative-territorial unit of Tajikistan Republic, designing on the premises of estimation of growth in reference to tax  entries. The elicited peculiarities afford to work out a strategy of  territorial tax policy and carry it out.The author gives  an analysis of the regional tax capacity and  dwells on the methods of its estimation. At the present time the  major part of Tajikistan rural areas are content with very low tax  entries into the budget and, therefore, they need a subventional  support. So, it requires a reconsideration of the  concept  of financial  support in  regard to separate regions aimed at a more  complete  revelation of their capacities in general and tax potential in particular. Otherwise the  policy of the country will need in differentiation of taxation mechanism in regard to the regions of the republic; the areas located amidst high mountains being taken into account first of all.