Abstract
This paper aims to analyse the theoretical and methodological foundations of the development of tax potential at the subfederal level. Systems approach, grouping and comparative methods were used among other general scientific methods. A comparative analysis was conducted to weigh the views of Russian scholars concerning the essential characteristics of territorial tax potential and groupings of its driving factors. Consequently, it was established that objective factors make the basis of territorial tax potential development, while subjective factors facilitate the advancement and realisation of territorial tax potential. The conclusion is drawn that territorial tax potential is an integral measure of the territory's economic progress and an instrument to stimulate transformational processes across industries of the regional economy.
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