Abstract
The paper measures the federal tax potential in the city of Obninsk. The subject of research is to improve the estimation procedure for measuring municipality federal tax potential. During the research we used the methods based on the indicators of income actually collected and those of tax reporting, as well as developed methodology on the basis of Laffer curve and regression analysis. Inflow of Federal taxes in the Obninsk budget in 2001-2009 was analyzed. Average and optimal federal tax rates in Obninsk were calculated and recommendations for increasing tax potential of the municipal unit were made. The concept of “measure of use of municipality federal tax potential” was introduced, and its analysis was conducted for 2001-2009. The practical implications of research consists in the fact that the main methodological recommendations developed during the research reveal the important directions of municipality tax potential increase , its correct analysis and forecasting and can be used in practice by the municipality with the purpose of budget planning for next year. DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-15
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