Sirajudinova, S. I. Taxable capacity of the Russian Federation constituents: indicators, methods and evaluation issues

Abstract: The main point of the article is to study indicators and methods of evaluation of taxable capacity of the Russian Federation constituents and to analyze their perspectives and ways of improvement. The article analyzes evaluation indictors of taxable capacity of the Russian Federation constituents. The author of the article describes the main methods and evaluation issues of taxable capacity, conducts a review, proves the need for and clarifi es the economic defi nition of the term ‘taxable capacity’. The author also studies the current approaches to evaluation of taxable capacity and describes advantages and disadvantages of the regressive method of evaluation. Based on the study, the author provides a classifi cation of methods of evaluation of taxable capacity of the RF regions’ profi ts. For the purpose of increasing the accuracy of evaluation of taxable capacity, the author proves the need in an approach based on implementation of the representative taxation system which uses the evaluation factor. The author also provides a more exact system of evaluation methods based on implementation of the evaluation factor which allows to increase its accuracy as well as to consider peculiarities of a low profi t region. The author also performs clustering and evaluation of taxable capacity of the Russian Federation constituents based on the described method.

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