Slovodchikov, D. N. Estimation of Tax Capacity of Municipal Units in the Kamchatka Region

Abstract: Having evaluated the method of donation distribution in the Kamchatka Region, the author concluded that it only partially fulfilled the main purpose of leveling the budget. According to the author, adding one more budget-making municipal tax (property tax) to the representative tax system in this region will allow to estimate the taxable capacity more fully. Using the multiplication of the base earning capacity per single activity and of imputed earnings as an economic indicator of a single tax imputed earning will also make the calculations more exact. Using parameters of the middle level of the fiscal capacity when distributing donations will allow to effectively distribute the money from the regional fund of financial support of municipal and urban districts, suppress so called ‘welfare mentality’ and stimulate the state authorities to accumulate their own source of income.

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