Сутність податкового потенціалу як економічної категорії
The Essence of the Tax Potential as an Economic Category

Summary/Abstract: The aim of the article is to outline the nature of the tax potential as an economic category in view of the need for its consideration in terms of different but interrelated elements of the economic system. The principles of the application of economic concepts in the context of the category "tax potential of the country", "tax potential of the region" and "tax potential of the entity" have been considered. It have been proved that the tax potential of the state as a whole, and a region including formed in the light of the components of the tax capacity of specific business entities doing business in the certain jurisdiction and tax potential of the population - individuals who receive income that is taxable under the current tax laws. The author determine of the entities (companies, organizations)`potential tax is the basis for further development of practical recommendations for the formation of informational maintenance of economic management subject tax potential’s evaluation.

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