The influence of the federal center's tax concept on the formation of the tax potential of the subfederal level

The tax potential of the subfederal level is formed under the influence of various groups of factors, which have both external and internal origin. One of the key factors is the concept of the federal center in the field of state tax regulation, which defines the limits of the regional tax doctrine. The analysis of the existing practice of distribution of tax powers showed a high dependence of the possibilities for expanding the tax potential of the region on the concept of the federal center.