PROBLEM OFASSESSMENT OFTAX POTENTIALOF MOSCOW METHOD USING THE GROSS REGIONAL PRODUKT

Abstract

Tax potential characterizes the maximum possible amount of taxes and fees in the budget of the region and is an important indicator in tax planning. Evaluation and prediction of the tax capacity of each subject of the Russian Federation have an important role in planning the budgets of all levels and the development of tax policy. In the economic literature and practice financial assessment of the tax potential of the region is widely used in the field of budgetary control, however, is only one of the interrelated aspects of the role of tax capacity in the region's economy. No less significance assessment of the tax potential of the region is to improve reproductive management of the economic complex subject of the Russian Federation and its fiscal component. There are various methods of assessment of tax capacity, one of the assessment methods used in Russia and abroad is a method using the gross regional product.