Author(s): Murzina Elena Aleksandrovna, Yalyalieva Tatiana Valerievna, Shemyakina Marina Sergeevna
The article is devoted to the problem of strategic management of the tax potential of the region. The paper presents the author's grouping of factors affecting the tax potential: technological, natural-environmental, social, values, political, legal, economic, their structure is detailed. Refined and supplemented by separate groups of factors: economic factors supplemented factor processes of globalization in the world economy. The political factors include the level of government, ideology, political situation, tax competition, corruption, tax policy. Suggested division of strategic management factors depending on their impact on the quantitative and qualitative assessment of tax capacity. The first group of factors influences the parameters reflecting the quantitative certainty of the degree of impact on. A dynamically developing aggregate of taxable resources of a territory. These include economic, legal and political. The second group of factors influences the parameters that can not be quantified but have a certain impact on the formation of taxable resources in the region: natural, ecological, social, value systems.