Importance Taxable capacity is a category, which is a subject of research from different perspectives. The category capacity is considered from the point of view of terminology, assessment methodology, management, a role in the system of macroeconomic regulation, and other areas. There are over thirty unique definitions of this category. However, there is no answer yet to the question, whether the taxable capacity category is a statistical indicator. Objectives The aim of the study is to analyze the possibility of applying the term statistical indicator to the taxable capacity category. The objectives are to analyze the components of the category under consideration, to review the definition of statistical indicator, and to check it against the taxable capacity category. Methods I apply a system approach, which includes the detailed elaboration of the category, and use the widespread formula of taxable capacity. The study analyzes each component of the taxable capacity category against the statistical indicator term. Results The findings show that it is possible to apply the statistical indicator term to the taxable capacity category only in the reduced form of the latter. Conclusions There is a need to develop a unified system to assess taxable capacity. This will enable to obtain comparable data, analyze the differentiation of territories from the taxable capacity perspective, and assess taxable capacity growth trends and reserves.
Keywords: taxable capacity, system analysis, assessment, statistics, tax passport
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