Authors : Valentina F. Tarasova, Marina L. Dedusenko, Tatiana V. Saprykina and Yuri L. Aulov
Abstract: The objective of the study consists in development of the procedure for assessment of the taxable capacity of territorial entities. In the course of the study, the methods of systematization and logically cognitive interpretation as well as traditional techniques of economic analysis were used. This study describes the role of taxes in the economic circulation model; the substantiation and role of the tax policy of the state are specified. The essence of the taxable capacity of territories is specified, the assessment of the taxable capacity and tax efforts is formulated. The proposed system of indicators characterizing the taxable capacity allows objectively forecasting the tax revenues of the local budgets and substantiating the amount of subsidies.
Valentina F. Tarasova, Marina L. Dedusenko, Tatiana V. Saprykina and Yuri L. Aulov, 2015. Methodological Tools of Assessment of the Taxable Capacity of Territories. International Business Management, 9: 1173-1176.