Shemyakina M.S. Procedure for Ranking Region Territories Depending on the Level of Development of Their Taxable Capacity

Abstract: In her article Shemyakina discusses the need for rating region territories (municipal areas and urban districts) depending on the level of development of their taxable capacity. The author has developed her own method of such assessment on the basis of calculation of the integral criterion - conditional taxable capacity. Particular attention is given to justifying the choice of factor groups used for ranking, their ranking according to the level of importance, as well as to detailed calculation of each indicator. The methodology was implemented in the Mari El Republic. In her research Shemyakova has applied research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and others. The novelty of this research is caused by the fact that the author has developed methodological tools to assess the level of development of taxable capacity of a territory, which contributes to the development of quality tax administration as a whole. The material presented can open new perspectives for further research. It will be interesting to those who deal with the analysis and monitoring of the tax system.

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