Suglobov, A.E., Slobodchikov, D.N. Tax potential within the system of budget regulation: stages of development and perspectives

Abstract: In the opinion of the authors of this article, tax potential is a category, which characterizes a certain part of financial and economic relations. Accordingly, it is a necessary link within the system of inter-budget relations, it reflects the state of affairs. At the same time, structure and hierarchy of potential financial resources is key in the system of theoretical ideas on realization of principle of harmonization within the need for budget services and abilities of the financial bases of the territories. Formalized evaluation of financial potentials is aimed to fill the gaps in the formation of information and analytical basis on influence of various factors on the results of the budget process. Keywords: taxes, potential, administration, budget, regulation, economics, finances, harmonization.