Abstract
This article is devoted to the consideration of methods for assessing tax potential of regions, as well as the factors impacting tax potential. The aim of the research is to review approaches designated to determining the essence of the tax potential concept, as well as to study the factors influencing thereupon. In the process of assessing tax potential of the regions in the analysis, we use the data on budget revenues by region for 2008-2020, regional GDP, investments in fixed assets, tax arrears and the number of operating taxpayers. The analysis of the panel revealed that the impact of regional GDP on agriculture and industry on tax revenues was positive, there has been observed high statistical significance and negative impact on the number of small businesses. As a result of the analysis, appropriate conclusions on important aspects of assessing tax potential of the regions have been formulated.
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