Tax Capacity Assessment: Approaches And Methods

Tax potential of a region is principal link in budgeting, as it governs financial distributions at the federal level and performs stimulating function tax system both constituent entities Russian Federation municipal level. Local built through different impacts needs to be assessed for solving various research applied tasks. Modern scientific literature offers methods assessing entity Federation. The entire set existing tools can divided into direct indirect. Direct assess forecast variations revenues, while indirect provide comprehensive analysis functioning economic infrastructure, number local labor force resource potential. Each has certain positive negative characteristics. Once jointly applied, ensure efficient forecasting planning revenues Strengthening requires support scientific, technical innovative fields. studied increase potentials accelerate their socio-economic development. Thus, paper suggests that an overall consideration all above helps shape scope on directly depends status region.