Gorshkova N.V., Shamanin V.I. Methodical Approaches to Assessing Tax Potential of a Region on the Example of the Volgograd and Rostov Regions

DOI: http://dx.doi.org/10.15688/jvolsu3.2016.2.10

Natalya Valeryevna Gorshkova
Doctor of Economic Sciences, Associate Professor,
Head of Department of Theory of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Vladimir Igorevich Shamanin
Postgraduate Student, Department of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation


Abstract. The article examines the methods of assessing fiscal potential. The purpose of research is analysis, comparison and determination of the most optimal method for calculating the indicator potential of the region. Based on the method of objective, economic and statistical analysis of the study, the authors suggests their own method of calculating the tax potential, and compare the obtained results of existing and proposed assessment methods. The methods of system analysis, structuring, modeling and graphic comparisons allowed to identify the factors that affect the tax potential and its dependence on the socio-economic status of a subject of the Russian Federation. Each region of the Russian Federation, including the Volgograd and Rostov regions represents an isolated unit of the national economy, which solves its main task – managing the regional budget. Federal and regional budget is based on the interaction of the system of inter-budgetary relations. At the same time, all Russian regions are heterogeneous in terms of economic development, climatic conditions, the level of resourcesufficiency and financial resources. For uniform development of all regions of Russia made equalization of budgetary security of subjects of the Russian Federation due to transfers, subsidies and gratuitous receipts is carried out. The study proposes to use the indicator of tax capacity as an objective indicator for the allocation of financial resources. The urgency of the problem is determined by to the lack of uniform methods of calculating index tax potential in Russian regions and, as a consequence, large financial gaps in the distribution of the proceeds of grants from the federal budget to the budgets of regions. The result of the study is to confirm the effectiveness of using the potential of the method of calculation proposed by the authors, as well as comparative analysis of the methods of calculation proposed measures to optimize the calculation of this indicator. Results of the study can find its application in the development of strategies and methods of distribution of transfers and subsidies from the Federal Fund for Financial Support of Russian subjects for alignment of budgetary security.
Key words: tax potential, method of representative tax system, method on the basis of the gross regional product, method of added coefficients, actual method of calculation of tax capacity.

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Methodical Approaches to Assessing Tax Potential of a Region on the Example of the Volgograd and Rostov Regions by Gorshkova N.V., Shamanin V.I. is licensed under a Creative Commons Attribution 4.0 International License.

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