期刊名称：Economic and Social Changes: Facts, Trends, Forecast
印刷版ISSN：2307-0331
电子版ISSN：2312-9824
出版年度：2018
卷号：11
期号：5
页码：61-73
DOI：10.15838/esc.2018.5.59.4
出版社：ISEDT RAS
摘要：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. Second, there is no single point of view on the very essence of the term “budget capacity”.
Third, we observe substitution of the concepts of “capacity”, “resource”, “reserves”, “opportunities”,
and “achieved level of development”. Fourth, there is no common understanding of the target setting of
the term “budget capacity”. Fifth, various stages of formation of budget capacity are discussed. The paper
puts forward our own vision of possible ways to solve the debatable issues. We clarify the interpretation
of the term “budget capacity”, which unlike the existing ones actualizes the main elements necessary for
the disclosure of the content of this economic category, such as target, relationship with the sustainable
development of the territory, constituting factors, and carriers. In the next stages of the study, we plan
to consider the structural component of budget capacity of the territory and methods of its evaluation.
关键词：capacity; resources; reserves; system elements; methodological approaches; socio;economic
development; budget capacity; theory of finance; methodology; budget;
