Budget capacity in the system of capacities of the territory: theoretical issues

Автор: Pechenskaya Mariya A.

Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en

Рубрика: Theoretical issues

Статья в выпуске: 5 (59) т.11, 2018 года.

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The paper considers theoretical and methodological aspects of budget capacity. Our goal is to determine the place and role of budget capacity in the system of capacities of the territory by studying the essence of this capacity. We define the concept of “capacity” and summarize the content of key elements of the system of territorial capacities. We analyze the evolution and modern interpretation of the term “budget capacity of the territory” on the basis of domestic and foreign works. We find out that so far there is no unique approach to the content of budget capacity in either domestic or foreign financial science. Scientific novelty of the paper is shown in the following: we carry out systematization and critical analysis of existing methodological approaches to the definition of budget capacity, consider the conceptual content of six main and optional approaches, and identify five key issues of the budget capacity methodology. First, many scientists, as well as Russian legislation, are investigating the problems of tax capacity alone...

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Capacity, resources, reserves, system elements, methodological approaches, socio-economic development, budget capacity, theory of finance, methodology, budget

Короткий адрес: https://readera.org/147224101

IDR: 147224101   |   DOI: 10.15838/esc.2018.5.59.4

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