THE CONCEPT OF TAX POTENTIAL OF THE REGION AND THE PROBLEMS OF ITS DEVELOPMENT V.

Abstract

The paper presents the analysis of the category of “tax potential of the region”. It is aimed at studying and classifying the approaches to defining the concept of tax potential of the region, and also the factors influencing its size and structure. The paper summarizes the approaches to defining the studied concept that exist in research literature. The general substantial characteristics of the given approaches are identified, which allowed classifying the approaches to defining the concept of “tax potential” depending on the aspects of this concept discussed by authors. On the basis of the conducted analysis, the definition of the concept of “tax potential of the region” is amended taking into account the discussed approaches. Factors influencing the structure and size of tax potential of the region are classified and described, their essence is exposed.

Keywords

• tax, region, potential, a tax potential of the region, the classification of factors