Pasenko V. Formation and estimation of tax potential of a region

Object of research: process of formation and estimation of tax potential of region. Research methods: the index and comparative analysis; a grouping method; economic a statistical method; it is system a structural method; a monographic method; methods economic mathematical modelling; a graphic method. The purpose: working out of teoretiko-methodological principles and practical recommendations concerning improvement of processes of formation and estimation of tax potential of region. It is improved: conceptual approaches to definition of economic essence of tax potential of region, classification of factors of formation of tax potential of region on the basis of their grouping behind certain signs and approaches to estimation of interrelation of tax and social and economic relations at subregional level. Had the further development: working out of directions of expansion of the local taxation. It is introduced: model of minimisation of the size of the mobilised tax potential in region economy. Use sphere: in practical activities of the state and local bodies of tax administration and higher educational institutions.