Methodological Tools of Assessment of the Taxable Capacity of Territories

Abstract

The purpose of the study is to develop a methodology for assessing the tax capacity of territorial entities. The role of taxes in the model of economic circulation is described; clarifies the rationale and role of the state tax policy, the essence and assessment of the taxable capacity of territories. The proposed system of indicators characterizing the taxable ability makes it possible to objectively predict tax revenues to local budgets and justify the amount of subsidies.