THE ESSENCE OF THE REGION TAX POTENTIAL

Abstract

The crisis processes in the Russian economy negatively influence on formation of the profitable part of the budgets of the federation subjects the basis of which are mainly tax revenues. It is caused not only by decrease of entrepreneurial activity and growth of shadow economy, but also by the fact that for a long time taxation developed as practical branch in Russia. In due course, the works of scientists-economists about the nature of taxes, possibilities of their use, interrelation with reproduction stages began to get the system character. In the article theoretical approaches to the definition of tax potential are considered. The idea of concept is specified. The basic characteristics of tax potential of the region from the point of view of its volume and content are revealed. The properties of tax potential which should be considered choosing the estimation and forecasting methods, and then defining effective approaches to its management are singled out.