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A Region’s Tax Capacity and the Problem of Its Estimation


Lyudmila Slepneva, Zorikto Dondokov
(about the authors)

Slepneva Lyudmila Romanovna – Doctor of Econ. Sci., Professor, Head of Department of Taxation, East-Siberian State University of Technology and Management, Ulan-Ude

Dondokov Zorikto Bato-Dugarovich – Doctor of Econ. Sci., Professor, Chief Researcher, Department of Regional Economic Studies, Buryat Research Center, Siberian Division, Russian Academy of Sciences

Published in:
Russian Journal of Entrepreneurship
– № 5 / March, 2012



Keywords: methods of estimation and forecasting, tax base, tax capacity of a region, tax revenues, taxable resources


Citation:
Lyudmila Slepneva, Zorikto Dondokov (2012). A Region’s Tax Capacity and the Problem of Its Estimation. Russian Journal of Entrepreneurship, 13(5), 189-196. — url: http://bgscience.ru/com/lib/3483


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Abstract:

The paper is a study of theoretical and methodological approaches to the calculation of a region’s tax capacity. The problems are analyzed that hinder estimation of tax capacity under present conditions, and the existing methods are classified. The paper also contains estimation of the tax capacity of Siberian Federal District and formulates some ideas of how to increase it.







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