The article dwells on the evolution of tax theories; the latters prove that the standard of statal economic development and‚ as a consequence of it‚ each citizen`s welfare depend on an authenticity of scientific-practical substantiation of a logical structure of and an application of tax potential category‚ causal-sequential ties of tax potential. Designing on the premise of the assessment of tax potential as an economic system of the region in the aspect of the development of the management theory in reference to tax risks‚ improvement of mechanism and principles of tax administering in realization of regional tax potential‚ the role of fiscal decentralization in an enlargement of effective implementation and potential regional tax growth inclusive – the author revealed that the element of regional state policy is concentrated in a relatively greater degree in the mechanisms of interbudget relations that determines an importance of the exploration in regard to regional tax potential
method of assessment‚ prognostication of tax potential‚ tax potential of the region‚ tax administering‚ tax system
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