Theoretical aspects of the tax potential of the state's regions

This article reveals the content of the tax potential. The authors ‘ opinions on the tax potential of the regions are also given. There is a detailed explanation of each part of the economic potential. Theoretical, practical and methodological aspects of tax potential are studied. The role of tax potential in regional development programs was emphasized. We have studied existing approaches to assessing the tax potential of the region, and based on this, we have concluded that there are ambiguities in opinions on this issue. A number of researchers suggest evaluating the tax potential taking into account the current situation on the territory of a particular region, which is, using the extrapolation method. Management is aimed at regulating resources, which in particular include natural resources. The natural resource and climate potentials of the region are expressed in the variety of natural resources and climatic conditions, respectively. Thus, the analysis of various approaches has shown that today there is a need to develop a general methodology for assessing the level of tax potential of the region, which would take into account all the necessary factors that affect the calculation of the level of tax potential and the need for financial assistance from the higher budget for the implementation of measures aimed at socio-economic development.