Tax administration and tax potential of the region

Assessment of the tax potential of the region and analysis of key factors in the formation and implementation of tax potential is one of the effective tools for ensuring high rates of socio-economic development and increasing the financial independence of the region in the implementation of social policy tasks and the use of tax incentives within the framework of regional tax policy. One of the key factors contributing to the realization of the tax potential of the region is tax administration. The article examines the main trends in the development of tax administration at the regional level from the point of view of the negative impact on the tax potential of the territory.