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Sugarova, I. V. On the Question about Essential Characteristics of a Regions Taxable Capability

Published in journal "Taxes and Taxation", 2013-10 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 723-729.

Resume: The author of the article studies the problems of definition of taxable capability from the point of view of different approaches to modern budgeting practice. Importance of researching different characteristics of taxable capability is proved by many facts. On one hand, despite the fact that the term is often used in laws, it is still one of the least definite terms in legislation. On the other hand, a great variety of different approaches to evaluating methods of estimating taxable capability generate numerous approaches to defining taxable capability, too. The problem becomes even more important in regions where there is a need in a reliable estimate of taxable capacity which, in its turn, relates to the budgeting mechanism as well as internal resource utilization. The author of the article describes approaches to definition of taxable capability. According to these approaches, taxable capability can be defined as a maximum possible sum of budget revenues from taxes, as the basis for formation revenues from territorial units and equalization of trans-regional asymmetry and as the total value of taxable bases. The author offers methods for estimating taxable capability based on different macro-economic measures and construction of a representation model of the taxation system.

Keywords: taxable capacity, economic capacity, earning capacity, intergovernmental fiscal relations, region, budgeting mechanism, fiscal performance, tax subsidy, fiscal equalization, budget balance.

DOI: 10.7256/1812-8688.2013.10.10124

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