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.   

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