Subject The article overviews a combination of factors that influence the region's tax capacity. Objectives The research comprehensively investigates indicators of the region's economic development and elaborates an absolutely new technique to assess tax capacity with incentives and disincentives that ultimately influence it. Methods I applied methods of comparative analysis, vertical and horizontal analysis, scoring and rating. Results The legislatively adopted method for the region's tax capacity assessment should be refined, as proved by the analysis. Concentrating on fiscal revenue to assess the tax potential, authorities almost neglect the region's available resources, thus causing unreasonably high indicators of the region's tax capacity. Conclusions and Relevance I conclude that the existing tax capacity assessment method should be amended legislatively, i.e. the single approach should be chosen to determine the region's tax capacity and use it for setting up key assessment targets and goals. The number of indicators should be revised, with incentives and disincentives being pointed out.
Istomina N.A., Odinokova T.D. [Assessing tax capacity by taxes generating fiscal revenue: The Sverdlovsk Oblast]. Nalogovaya politika i praktika = Tax Policy and Practice, 2009, no. 1, pp. 64–72. (In Russ.)
Voskanyan E.S. [Tax capacity analysis: techniques and tools]. Ekonomicheskie i gumanitarnye nauki = Economic Sciences and Humanities, 2013, no. 3, pp. 103–108. (In Russ.)
Roshchupkina V.V. [Contemporary concepts for the formation of regional taxable capacity]. Vestnik Severo-Kavkazskogo federal'nogo universiteta = Newsletter of North-Caucasus Federal University, 2010, no. 3, рр. 280–286. (In Russ.)
Karataev A.S. [Factors influencing the tax potential of the largest taxpayer]. Sibirskaya finansovaya shkola = Siberian Financial School, 2010, no. 1, pp. 42–47. (In Russ.)
Kort'eva T.Yu., Arkhiptseva L.M. [The formation and performance of the entity's tax potential as a systemic process]. Nalogi i nalogooblozhenie = Taxes and Taxation,2012, no. 6, pp. 4–12. (In Russ.)
Tyurina Yu.G. [Areas for developing the region's tax potential]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2014, no. 17, pp. 4–15. (In Russ.)
Slepneva L.R., Dondokov Z.B. [The region's tax potential and its assessment issues]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship,2012, no. 5, pp. 189–196. (In Russ.)
Kusraeva D.E. [Assessment of the region's taxable capacity]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal = International Research Journal, 2012, no. 1, pp. 16–29. (In Russ.)
Sysoeva E.F., Treshchevskii Yu.I., Shchedrov A.I. [Comparative analysis of tools for regional development management]. Region: sistemy, ekonomika, upravlenie = Region: Economy, Management, 2012, no. 1, pp. 105–109. (In Russ.)
Zadorozhneva Yu.V. [A comparative analysis of methodologies to evaluate the efficiency of the region's economic policy implementation]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Ser. 3. Ekonomika. Ekologiya = Science Journal of VolSU. Global Economic System, 2013, no. 2, pp. 47–54. (In Russ.)
Petrovskaya A.V. [Municipal loans: theory and practice]. Problemy i perspektivy sotsial'no-ekonomicheskogo razvitiya Yuga Rossii: materialy nauchno-prakticheskoi konferentsii [Proc. Sci. Conf. Issues and Prospects of Socio-Economic Development of the Russian South]. Krasnodar, Prosveshchenie-Yug Publ., 2010, pp. 112–119.
Kutsegreeva L.V. [Improving the tax administration system in the Russian Federation]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2015, no. 6-2, pp. 93–96. (In Russ.)
Chulkov A.S. [Software-target budgeting at regional and local levels]. Finansy = Finance, 2014, no. 3, pp. 17–24. (In Russ.)
Chulkov A.S. [Budget for the public as a method to increase the transparency of the budgetary system]. Finansy = Finance, 2015, no. 7, pp. 18–22. (In Russ.)
Shemyakina M.S. [Methods for ranking the region's areas by development level of the tax potential]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2015, no. 10, pp. 772–781. (In Russ.)
Kharlanova V.N., Pan'ko A.A. [Description of methods for comparative and comprehensive evaluation in economic analysis]. Aktual'nye problemy bukhgalterskogo ucheta, analiza i audita: materialy VIII mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. Int. Sci. Conf. Current Issues of Accounting, Analysis and Audit]. Kursk, Universitetskaya kniga Publ., 2016, pp. 352–357.
Nalivkina V.V. [Specifics of tax monitoring in Russia and abroad]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2015, no. 6-3, pp. 80–85. (In Russ.)
Ermakova Yu.S. [Conceptual approaches to classifying the region's tax potential]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2015, no. 7, pp. 212–217. (In Russ.)
Vasil'ev P.A., Vasil'eva T.Yu. [On the formation of the region's tax potential under current circumstances]. Nauchnoe obozrenie = Science Review, 2016, no. 3, pp. 107–109. (In Russ.)
Vachugov I.V. [Improving the efficiency of tax administration as an important factor limiting the shadow economy]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2013, no. 10, pp. 782–790. (In Russ.)