Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Shemyakina M.S. Procedural Guidelines for Evaluating Taxable Capacity of a Municipal Unit

Abstract: The rationale of the research is caused by the fact that today there is no consistent approach to evaluation of taxable capacity. Therefore, unification of instruments of taxable capacity evaluation is an up-to-date sector of contemporary research of tax planning and forecasting. The article is devoted to the existing approaches to evaluation of taxable capacity of a municipal unit in constituents of the Volga federal district. Special attention is paid to the analysis of the legal categories used by the legislator in the course of determination of territory's tax resources that transform into budgetary tax receipts. The methodological basis of the research involves researches in the sphere of taxation. The author of the article has applied general research methods such as scientific abstraction, analysis and synthesis, grouping, comparison, etc. The author defines the differences in the representational tax system that are used to evaluate taxable capacity. For the purpose of unification of regional legislation, the author offers to differentiate between indicators used for evaluation. The author emphasizes the need to create a 'taxation passport' of a municipal unit and describes what such a passport should look like. Applying the categories offered in this research, the author describes a scheme of interdepartmental interaction which is necessary to develop a taxation passport. The material provided in this article can reveal new prospects for further development. It will be of interest to those who deal with the problems of taxation planning and forecasting.   


Keywords:

potential tax receipts, tax revenue forecast, deterministic method, earning capacity, conventional taxable capacity, taxable capacity, taxes, representational tax system, taxation passport, tax administration


This article can be downloaded freely in PDF format for reading. Download article


References
1. Aliev U.I. Analiz nalogovogo potentsiala sub'ektov Severo-Kavkazskogo federal'nogo okruga Rossiyskoy Federatsii kak instrumenta strategicheskogo byudzhetnogo planirovaniya [Elektronnyy resurs] – Rezhim dostupa: http://www.2010.forumstrategov.ru/upload/documents/aliev2.pdf
2. Zakon Respubliki Mariy El ot 6 iyulya 2005 goda N 26-Z «O mezhbyudzhetnykh otnosheniyakh v Respublike Mariy EL»
3. Zakon Respubliki Bashkortostan ot 15 iyulya 2005 goda ¹ 203-z «O mezhbyudzhetnykh otnosheniyakh v Respublike Bashkortostan» (v redaktsii Zakona Respubliki Bashkortostan ot 5 noyabrya 2013 goda ¹ 6-z)
4. Zakon RM ot 21.02.2008 N 4-Z (red. ot 05.03.2014) «O mezhbyudzhetnykh otnosheniyakh v Respublike Mordoviya»
5. Byudzhetnyy kodeks Respubliki Tatarstan ot 29.05.2004 N 35-ZRT (prinyat GS RT 28.04.2004) (red. ot 10.05.2014, s izm. ot 09.06.2014)
6. Zakon UR ot 21.11.2006 N 52-RZ (red. ot 20.06.2014) «O regulirovanii mezhbyudzhetnykh otnosheniy v Udmurtskoy Respublike»
7. Zakon Chuvashskoy Respubliki ot 23 iyulya 2001 g. N 36 «O regulirovanii byudzhetnykh pravootnosheniy v Chuvashskoy Respublike»
8. Zakon Kirovskoy oblasti ot 28.09.2007 N 163-ZO (red. ot 14.10.2013, s izm. ot 09.12.2013) «O mezhbyudzhetnykh otnosheniyakh v Kirovskoy oblasti»
9. Zakon Nizhegorodskoy oblasti ot 06.12.2011 N 177-Z (red. ot 28.11.2013, s izm. ot 18.12.2013) «O mezhbyudzhetnykh otnosheniyakh v Nizhegorodskoy oblasti»
10. Zakon Orenburgskoy oblasti ot 30.11.2005 N 2738/499-III-OZ (red. ot 06.03.2014) «O mezhbyudzhetnykh otnosheniyakh v Orenburgskoy oblasti»
11. Zakon Penzenskoy obl. ot 20.09.2005 N 849-ZPO (red. ot 28.11.2013) «O mezhbyudzhetnykh otnosheniyakh v Penzenskoy oblasti»
12. Zakon Samarskoy oblasti ot 28.12.2005 N 235-GD (red. ot 12.05.2014) «O byudzhetnom ustroystve i byudzhetnom protsesse v Samarskoy oblasti»
13. Zakon Saratovskoy oblasti ot 20.12.2005 N 137-ZSO (red. ot 30.05.2014) «O mezhbyudzhetnykh otnosheniyakh v Saratovskoy oblasti»
14. Zakon Ul'yanovskoy oblasti ot 04.10.2011 N 142-ZO (red. ot 06.11.2013) «O mezhbyudzhetnykh otnosheniyakh v Ul'yanovskoy oblasti»
15. Zakon Permskogo kraya ot 13.09.2006 N 11-KZ (red. ot 04.10.2012) «O metodikakh raspredeleniya mezhbyudzhetnykh transfertov v Permskom krae»
16. Postanovlenie Gubernatora Kostromskoy oblasti ot 20.05.2002 N 209 «Ob utverzhdenii formy nalogovogo pasporta munitsipal'nogo obrazovaniya i Polozheniya o poryadke ego zapolneniya» (Vmeste s «Polozheniem o poryadke zapolneniya form nalogovogo pasporta munitsipal'nogo obrazovaniya»)
17. Rasporyazhenie Pravitel'stva Respubliki Altay ot 30 marta 2012 goda ¹ 183-r «O nalogovom pasporte munitsipal'nogo obrazovaniya v Respublike Altay»
18. Rasporyazhenie Administratsii Kemerovskoy Oblasti ot 04 fevralya 2003 goda ¹ 91-r «O razrabotke nalogovogo pasporta munitsipal'nykh obrazovaniy Kemerovskoy oblasti»
19. Rasporyazhenie Pravitel'stva Respubliki Buryatiya ot 30 maya 2000 512-r
20. Nalogovye dokhody munitsipal'nykh obrazovaniy: Nauchno-metodicheskoe posobie / D.V.Kunitsyn, E.M. Kunitsyna, V.N. Aksenov, V.N. Lisitsa, A.V. Panchenko, V.I. Psarev, E.S. Sinitsyna, N.V. Sushentseva, T.N. Cherepkova.– Novosibirsk, 2011.–496 s. S. 396-398
21. Slobodchikov, Denis Nikolaevich.Nalogovyy potentsial v sisteme regulirovaniya mezhbyudzhetnykh otnosheniy : dissertatsiya ... kandidata ekonomicheskikh nauk : 08.00.10 / Slobodchikov Denis Nikolaevich; [Mesto zashchity: Mariys. gos. tekhn. un-t].-Yoshkar-Ola, 2010.-202 s.
22. Shemyakina M.S. Genezis kategorii «nalogovyy potentsial» // Nalogi i nalogooblozhenie. - 2013. - 9. - C. 689 - 704. DOI: 10.7256/1812-8688.2013.9.9654.