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Finance and Credit
 

Problems of assessing and using the taxable capacity of the region

Vol. 21, Iss. 45, DECEMBER 2015

PDF  Article PDF Version

Received: 15 July 2015

Received in revised form: 30 August 2015

Accepted: 7 September 2015

Available online: 15 December 2015

Subject Heading: FISCAL SYSTEM

JEL Classification: 

Pages: 35-43

Maslova I.N. Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation
irimslv@mail.ru

Ulez'ko O.V. Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation
arle40@yandex.ru

Importance Taxable capacity is the main criterion of financial independence of the region, however, the problem of reliability of its assessment and forecasting still remains unsolved.
     Objectives The objectives are to develop scientific approaches to precise definition and assessment of taxable capacity, select appropriate tools and improve techniques to forecast the taxable capacity of the region.
     Methods We employed econometric methods to analyze various assessment techniques for taxable capacity of the region. We identified the most efficient techniques to define the taxable capacity on the Voronezh oblast case study.
     Results The work presents the results of research on applying the techniques to assess the taxable capacity of the region. We emphasize the need to assess the taxable capacity in the system of tax planning and budget planning of the region. We calculated the taxable capacity of the region under review, based on the GDP data and the volume of accrued taxes in the Voronezh oblast from 2010 to 2013.
     Conclusions The taxable capacity of the region should be determined together with the rate of growth (reduction) of uncollected taxes. The offered indicators should correlate with tax burden indicators of the region and the country to identify the limit, after which the so-called tax trap may occur, when tax revenues of budgets at all levels start reducing under unvaried tax laws.

Keywords: taxable capacity, tax payments, delinquent tax, uncollected taxes, fiscal autonomy

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