Vestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and ManagementVestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and Management2542-04612782-3008Samara National Research University783110.18287/2542-0461-2019-10-2-%pUnknownANALYSIS OF THE TAX POTENTIAL OF THE FEDERAL DISTRICTS OF THE RUSSIAN FEDERATIONYudakhinaDarya V.<p>1st year Master's Degree student</p>yudahinaDV@gmail.comPodbornovaEkaterina S.<p>Candidate of Economics, associate professor</p>kate011087@rambler.ruSamara National Research University121120191021206202012062020Copyright © 2019,2019<p class="a0">The article discusses the concept of tax potential, the methodology for assessing this indicator and calculates one of the methods using the example of two federal districts.</p>налоговый потенциалметоды оценкиналоговые обязательстваваловой региональный продуктналоговая ставканалоговая задолженностьналоговые льготыtax potentialvaluation methodstax obligationsgross regional producttax ratetax debttax benefits[1. Alfirman L. Estimating stochastic frontier tax potential: Can Indonesian local governments increase tax revenues under decentralization? Center for Economic Analysis, Department of Economics, University of Colorado at Boulder. WorkingPaper, 2016.][2. Arkhiptseva L.M. Tax potential: theoretical and practical aspects of the use of tax revenue planning. Taxes and Taxation, 2015, no. 7, pp. 39–46. (In Russ.)][3. Bogacheva O.V. Tax potential and regional accounts. Finance, 2015, no. 2, pp. 29–32. (In Russ.)][4. Dyatlova A.F., Nazhmutdinova Z.K. The essence of tax planning in the optimization of tax liabilities. Available at: http://lexandbusiness.ru/view-article.php?id=8988. (In Russ.)][5. Ermakova Yu.S. The correlation of tax potential and region's economic development indicators. International accounting, 2019, vol. 22, no. 8 (458), pp. 951–964. DOI: 10.24891/ia.22.8.951. (In Russ.)][6. Ministry of finance management. Available at: http://minfin-samara.ru/perechen-celevyx-statej-oblastnogo-b.][(In Russ.)][7. Tax passport of the Volga Region Federal District in 2016–2018. Available at: https://analytic.nalog.ru/][portal/index.ru-RU.htm. (In Russ.)][8. Available at: https://analytic.nalog.ru/portal/index.ru-RU.htm. (In Russ.)][9. Official website of the Plenipotentiary of the President of the Russian Federation in the Volga Federal District. Available at: http://pfo.gov.ru/district. (In Russ.)][10. Khantaeva N.L. Theoretical foundations of taxation: textbook. Ulan Ude: Izdatel'stvo VSGTU, 2016, 96 p. (In Russ.)][11. Shalyukhina M.N. The tax potential of the region: problems of assessment, formation and effective use. Nalogovyi vestnik, 2016, no. 1. Available at: https://www.lawmix.ru/bux/143484. (In Russ.)][12. Shamanin V.I. Methodology for calculating tax potential calculation in the Astrakhan region. Bulletin of the Astrakhan State Technical University. Series: Economics, 2016, no. 2, pp. 99–107.]