Tax potential – as a tool of growth income of the Moscow city budget

Abstract

Tax revenues are the basis for the formation of the revenue side of regional budgets, which is why the issues of assessing these revenues, their limits and the possibility of an increase are of particular interest. The amount of tax revenue is inextricably linked to the tax potential of the region, the problem of defining the essence and management of which is an important task, both at the federal and regional levels. The article examines the tax potential as a factor of the region’s financial independence. The assessment of the tax potential of the region on the example of the city of Moscow is carried out. Conceptual directions of development of tax potential of the region are offered.