Variability and Effectiveness of Methods for Assessing Regional Tax Potential

This study is devoted to generalizing the varieties of approaches (resource, productive, reproductive and institutional) to understanding the “tax potential of the region”, the author’s version of this term is presented, taking into account the influence of financial, economic, socio-demographic, natural and environmental factors. The methodological problems of assessing the tax potential of the region are investigated. The calculation and analysis of the tax potential of the Central Federal District regions based on absolute and relative values, according to the methodology used by the Ministry of Finance of the Russian Federation. Systematic and complex approaches, dialectical method of cognition, scientific abstraction, analysis and synthesis, comparison methods, statistical models (correlation and regression analysis: t-statistics criterion; P-values; Darbin-Watson criterion), etc. were used as a methodological basis. The study tested various hypotheses for the correspondence of factor dependencies of increasing the tax potential of the region. The implementation and variability of the proposed methodological and practical approaches to the assessment of tax potential is focused on the formation and improvement of highly effective and efficient replenishment of the budget of the region, its planning and management in modern conditions.

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