Scientific publications dealing with taxable capacity address the issues on developing new taxable capacity assessment methodologies and improving the existing ones. The variety of applied methodologies results in the need for their arrangement and classification. The article provides a classification of the methods of taxable capacity assessment in terms of applying formalized methods. The author presents taxable capacity calculation using the case of income tax of organizations during the period from 2006 to 2013.
Aptekar' P., Trudolyubov M. Regiony v dolgakh [Regions in debt]. Vedomosti, 2014, July 15.
Bobylev O.V., Slepneva L.P. Metodicheskie podkhody k otsenke nalogovogo potentsiala regiona [Methodological approaches to regional taxable capacity assessment]. Problemy sovremennoi ekonomiki – Problems of modern economics, 2013, no. 1, pp. 166–168.
Volkov A.A. Vyrabotka metodicheskogo podkhoda k otsenke nalogovogo potentsiala otdel'no vzyatogo sub"ekta Rossiiskoi Federatsii na osnove ispol'zovaniya regressionnogo analiza [Developing a methodological approach to taxable potential assessment of the Russian Federation subjects based on regression analysis]. Rossiiskoe predprinimatel'stvo – Russian entrepreneurship, 2012, no. 5, pp. 184–188.
Gritsyuk T.V. Sistemnye mekhanizmy upravleniya mezhbyudzhetnymi otnosheniyami. Rossiiskii i zarubezhnyi opyt [System mechanisms of managing interbudgetary relations. Russian and foreign experience]. Moscow, Editorial URSS Publ., 2003, 384 p.
Kalachikhina Yu. Sanktsii ne zadalis' [Sanctions have failed]. Available at: Link. (In Russ.)
Karataev A.S. Instrumentarii otsenki nalogovogo potentsiala [Taxable capacity assessment tools]. Vektor nauki TGU – Vector of science TSU, 2010, no. 4, pp. 226–229.
Kuvshinova O. Tret' s defitsitom [One third at a deficit]. Vedomosti, 2014, July 14.
Kusraeva D.E. Otsenka nalogovogo potentsiala regiona [Tax capacity of the region]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal – Research Journal of International Studies, 2012, January. Available at: Link. (In Russ.)
Mishenina M.S., Karakozova O.V. Nalogovyi potentsial regiona: napravleniya ispol'zovaniya i problemy otsenki [The taxable potential of regions: areas of use and problems of assessment]. Akademicheskii vestnik: nauchno-analiticheskii zhurnal. Tyumenskaya gosudarstvennaya akademiya mirovoi ekonomiki, upravleniya i prava – Academic journal: scientific and analytical journal. Tyumen State Academy of Global Economy, Management and Law, 2008, no. 4, pp. 44–47.
Nalogovaya politika Rossii: problemy i perspektivy [Russian tax policy: problems and prospects]. Moscow, Finansy i statistika Publ., 2003, 288 p.
RF Tax Code. Part 2 of August 05, 2000 ¹ 117-FZ. (as amended on July 21, 2014) (In Russ.)
Order of the RF Ministry of Finance “On Methodological recommendations for the subjects of the Russian Federation and municipal entities on inter-budgetary relations regulation” of August 27, 2004 ¹ 243. (In Russ.)
Osipov S.L., Osipova E.S. Variativnye modeli izmereniya nalogovogo potentsiala [Variative models of taxable capacity measuring]. Uchenye zapiski Komsomol'skogo-na-Amure gosudarstvennogo tekhnicheskogo universiteta – Bulletin of Komsomolsk-on-Amur State Technical University, 2010, no. IV–2, pp. 135–143.
Parfenov L.B., Pugachev A.A. Nalogovyi potentsial regiona: problemy kachestvennoi i kolichestvennoi otsenki [The taxable capacity of a region: problems of qualitative and quantitative assessment]. Vestnik YarGU – Bulletin of Yaroslavl State University, Human sciences series, 2011, no. 4, pp. 134–142.
Popova G.L. Mnogomernaya klassifikatsiya nalogovogo potentsiala regionov TsFO [Multi-dimensional classification of taxable capacity of Central Federal District regions]. Voprosy statistiki – Statistics matters, 2012, no. 10, pp. 67–72.
Popova G.L. Modeli formirovaniya nalogovykh postuplenii – sostavlyayushchikh nalogovogo potentsiala [Models of generating tax revenue as a taxable capacity component]. Finansovaya analitika: problemy i resheniya – Financial analytics: science and experience, 2013, no. 41, pp. 25–31.
Popova G.L. Nalogovaya sreda i regiony (na primere Tambovskoi i Lipetskoi oblastei) [Tax environment and regions (the case of Tambov and Lipetsk regions)]. Finansy i kredit – Finance and credit, 2013, no. 23, pp. 66–75.
Popova G.L. Nalogovyi potentsial regionov: finansovo-ekonomicheskii analiz i klassifikatsiya [The taxable capacity of regions: economic and financial analysis and classification]. Finansovaya analitika: problemy i resheniya – Financial analytics: science and experience,2012, no. 16, pp. 25–32.
Popova G.L. Finansovo-ekonomicheskii analiz differentsiatsii nalogovogo potentsiala regionov Tsentral'nogo federal'nogo okruga [Financial and economic analysis of taxable capacity differentiation of the Central Federal District regions]. Finansovaya analitika: problemy i resheniya – Financial analytics: science and experience, 2012, no. 1, pp. 7–17.
Popova G.L. Finansovo-ekonomicheskii analiz faktorov vliyaniya na razvitie regional'nogo biznesa [Financial and economic analysis of factors influencing regional business development]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2012, no. 30, pp. 20–31.
Popova G.L. Kharakteristiki nalogovoi sistemy s pozitsii teorii sistem [The characteristics of the tax system from the perspective of the systems theory]. Finansy i kredit – Finance and credit, 2011, no. 46, pp. 31–40.
Primostka E.A. Sushkova E.E. Nalogovyi potentsial kak vazhnyi instrument nalogovogo regulirovaniya [Taxable capacity as an important tool of fiscal management]. Naukovyj visnyk: finansy, banky, investycii' – Scientific bulletin: finance, banks, investments, 2009, no. 4, pp. 33–36.
Roshchupkina V.V. Otsenka nalogovogo potentsiala Severo-Kavkazskogo federal'nogo okruga [Taxable capacity of the North Caucasus Federal District]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal – Research Journal of International Studies, 2013, no. 8–3, pp. 55–58.
Sinel'nikov-Murylev S., Kadochnikov P., Idrisov G. Nalog na pribyl' predpriyatii: analiz reformy 2001 g. i modelirovanie nalogovogo potentsiala regionov [Corporate income tax: an analysis of the reform of 2001 and modeling the taxable capacity of regions]. Moscow, Institut Gaidara Publ., 2011, 180 p.
Slepneva L.R. Faktory, opredelyayushchie velichinu nalogovogo potentsiala Respubliki Buryatiya [Factors determining the taxable capacity of the Republic of Buryatia]. Vestnik-ekonomist ZabGU – Bulletin-economist ZabSU, 2013, no. 6.
Slepneva L.R., Dondokov Z.B. Nalogovyi potentsial regiona i problemy ego otsenki [The taxable capacity of a region and the problems of its assessment]. Rossiiskoe predprinimatel'stvo – Russian entrepreneurship, 2012, no. 5, pp. 189–196.
Tyurina Yu.G. Metodicheskie i prakticheskie problemy otsenki nalogovogo potentsiala regiona [Methodological and practical problems of assessing taxable capacity of a region]. Izvestiya Orenburgskogo gosudarstvennogo agrarnogo universiteta – News of Orenburg State Agrarian University, 2013, vol. 2, no. 6, pp. 155–157.
Chimitdorzhieva E.Ts. Ekonometricheskoe modelirovanie nalogovogo potentsiala regiona [Econometric modeling of the taxable capacity of a region]. Ekonomicheskii zhurnal – Economics journal, 2010, no. 17, pp. 6–13.
Shogenov A.A. Metodicheskie aspekty rascheta nalogovogo potentsiala regiona [Methodological aspects of calculating taxable capacity of a region]. Regional'naya ekonomika i upravlenie: elektronnyi nauchnyi zhurnal – Regional economy and management: electronic scientific journal, 2011, no. 4. Available at: Link. (In Russ.)
Alfirman L. Estimating Stochastic Frontier Tax Potential: Can Indonesian Local Governments Increase Tax Revenues Under Decentralization. Center for Economic Analysis, Working Papers, 2003. Available at: Link.
Esteller-More A. The Politics of Tax Administration: Evidence from Spain. WPA Public Economics, 2003. Available at: Link.
Gupta A.S. Determinants of Tax Revenue Efforts in Developing Countries. IMF Working Paper, 2007.
Kim S. Kalman Filter Estimation of Revenue Effort. Hankuk University of Foreign Studies, 2004.
Piancastelli M. Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis, 1985–1995. Brazil, IPEA, Sept., 2001.
Serra P. Measuring the Performance of Chile’s Tax Administration. National Tax Journal, 2003, vol. 56, pp. 373–383.
Stotsky J.G. Tax Effort in Sub-Saharan Africa. IMF Working Paper, 1997.
