Suglobov A.E.PhD, professor, Honored economist of the Russian Federation, head of the Department of Economic Analysis, Finance and Statistics of Moscow University of the Ministry of Internal affairs of Russia a_suglobov@mail.ru
Cherkasova Yu.I.associate professor, Krasnoyarsk Trade and Economic Institute ;
Contemporary economic situation requires from regional authorities solution of pumping up the budget connected with realization of tax policy. The basis for calculation of revenue should be in the first place real revenue base simplifying the system of economic and technological capacity of the territory. The law interprets tax capacity as “totality of taxable objects in the framework of tax system in effect located in the territory of a subject” that in our opinion is insufficiently reflects essence of this notion. Undoubtedly in the basis of the notion of tax capacity is tax base. However tax capacity is not characterized by cost estimate but ability to derive income out of it.
