Factors in the formation of the tax potential of the region

The tax potential is the most important indicator of the socio-economic situation of the country and a particular region, which justifies the orientation of modern state policy towards its development. The article discusses various approaches to the analysis of the factors of formation and development of the tax potential of the region, which made it possible to systematize them from the point of view of the basic basis for the formation of tax potential and the mechanism of its implementation.