Aguzarova F.S.North Ossetian State University named after Kosta Levanovich Khetagurov, Vladikavkaz, Republic of North Ossetia – Alania, Russian Federation aguzarus@yandex.ru
Importance The article examines the current taxable capacity of constituent entities in the North Caucasian Federal District. Taxable capacity is an economic metric of a certain constituent entity. The taxable capacity is noted to depend on such indicators as area and the number of employed population. The article indicates objective and subjective factors contributing to taxable capacity growth. Objectives I identify factors that influence the volume of tax potential pertaining to constituent entities in the North Caucasian Federal District, and provide recommendations to further increase it. Methods The research employs such econometric tools as searching, scientific, comparative, experimental and logic methods. Thus I gathered, processed and systematized necessary theoretical and statistical data and determined the most successful constituent entities of the North Caucasian Federal District. Results The article presents results of researches concerning the expansion of taxable base in certain regions of the Russian Federation. I analyzed taxable capacity of the North Caucasian Federal District for the 2010–2014 period and found principal ways to increase the taxable base in the constituent entities. Conclusions and Relevance I conclude that the taxable capacity depends on the area and number of population. It is solvent population that participates in the budgetary process, while the area provides priorities in selecting an investee, thus creating additional opportunities for increasing the tax potential of constituent entities of the federation. The findings can be used by tax authorities and other financial bodies, and their structural units.
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