Aguzarova, L. A. Region’s Taxable Capacity and Improving Efficiency of Tax Revenues Planning (Case Study of the Republic of North Ossetia – Alania)

Abstract: The article is devoted to the problems of formation of taxable capacity of a region. The author of the article analyzes the main growth factors and raises issues which solution would increase the efficiency of tax revenues planning and prediction. The author of the article offers a definition of taxable capacity as a provisional ability of regions to collect taxes and levies for the Russian Federation budget over a particular period of time. The author proves that only sensible planning and prediction of tax revenues can help to increase the level of taxable capacity of a region. The research is based on annual returns as provided by the Ministry of Finances of the Republic of North Ossetia – Alania for 2010 – 2012. The author of the article conducted a very thorough analysis. She applied insights and methods and assessed the performance of target indicators in absolute values. In order to solve the issues indicated in the article, the author makes recommendations on how to improve the efficiency of tax revenues planning, improve performance of tax authorities and tighten control over payment of taxes and levies.

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