Effectiveness of Work Carried Out in Expanding the Tax Base of Local Taxes

Abstract

in this article, local taxes are ways to increase the level of aggregation. The correct determination of the tax potential of taxpayers. The assessment of taxpayers ' tax potential, i.e., the level at which they are able to pay the taxes imposed on them, in turn affects the level of tax forecasting, while the affects the process of planning budget revenues. In this respect, it has been suggested that the correct determination of the tax potential of taxpayers is an important factor affecting the aggregation of taxes.