Influence shadow economy on the assessment of tax potential: regional aspect (an example of Amur region)

The article aims to analyze the impact of the shadow economy on the assessment of the tax potential of the region by using the developed method. The author emphasizes the importance of considering tax payments are concentrated in the informal sector of the economy in determining the total tax potential of the territory. The testing of this method on the example of Amur region has allowed to identify a significant amount of untapped resources, but the orientation on the optimal taxation will enable the region to increase the level of use of its tax capacity.