ASSESSMENT OF TAX POTENTIAL IN THE REGIONAL ASPECT (ON THE EXAMPLE OF THE REPUBLIC OF CRIMEA)
For the purpose of effective tax administration, there is a need to assess the tax potential. The article considers approaches to determining the essence of tax potential: resource, fiscal, mixed, institutional. The conducted review of the essence of the tax potential in the work allowed us to define the category under study, taking into account the need for socio-economic development of the region. Tax revenues to the consolidated budget of the Republic of Crimea in recent years have also been analyzed.