| Аннотация | 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. The materials of the paper can be used by researchers as a basis for further research and by management bodies in making management decisions, as well as in the educational sphere in bachelor’s, master’s, and postgraduate programs. |
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| Ключевые слова | capacity, resources, reserves, system elements, methodological approaches, socio-economic development, budget capacity, theory of finance, methodology, budget |
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