Approaches to determining tax potential

The tax potential of the territory is the basis for the formation of its own revenue sources of the budget system of the appropriate level. The article is devoted to the urgent problem associated with the study of existing approaches to the disclosure of the content of the tax potential. Noting the high scientific elaboration of this category, the authors offer their interpretation of this concept, which implies the need to take into account the regional development in full realization of intensive social, economic and environmental development of the administrative-territorial unit, effectively functioning tax system, taking into account the observance of the principle of stability of tax legislation.