Estimation of tax capacity of the resource tax, the analysis of the dynamics and structure of tax payments

Author(s):  N.V. Gryzunova , Dr., Prof., Plekhanov Russian University of Economics, Moscow, Russia, Gryzunova.NV@rea.ru

Issue:  Volume 45, №2

Rubric:  Public and business finance

Annotation:  The term «capacity» implies the availability of any resources, internal vital reserves or resources, includ-ing natural resources. Russian Federation is rich in natural resources, so it is obvious the desire of the regulator to have the highest potential for taxes on natural resources. Unfortunately we can say the oppo-site, for example, Russia has the world's largest reserves of minerals, but resource taxes in the revenue structure of the budget is a small proportion. On the tax capacity is influenced by various factors: trends and priorities for tax policy; the tax burden; foreign trade price situation; country characteristics or re-gional characteristics; the quality of tax administration. Tax potential deserves institutional statistical or-ganization shaping it. In creating the information base needs to participate to all market actors, since the model potential must allow to solve analytical, applied, and normative tasks. Summarizing we can say that in modern economic literature there are four groups of methods for the as-sessment of tax potential. Model tax potential can be expressed in a formalized way. Because of the econ-omy, often dramatic change is most expedient to use the methods of vector autoregression (VAR). The essence of modeling lies in the fact that the company, comparing the calculated and actual data, is able to determine what strategic actions do you need to produce to succeed, what to expect from a specific strate-gic choice of which parameters in this situation can be considered optimal.

Keywords:  tax capacity, correlation, region, strategic plans, natural resources, institutional organization

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