The scientific article is devoted to the issues of effective management of the region and the country through tools and methods of assessing tax potential. The most effective method is the indicative one, which allows you to determine the target, marginal, realized and hidden tax potential. Strategic analysis tools, including PESTEL analysis, can be used in the system of state and municipal administration to systematize environmental factors affecting tax potential (planned/actual) during the reporting period.
tax potential, regional economy, tax payments, tax revenues, tax planning, methodology for assessing tax potential
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