Features of the Tax Potential of the Ulyanovsk Region
( Pp. 212-219)

The purpose of the research is to determine the features of the formation of the tax potential of the Ulyanovsk region and highlight its relationship with the level of regional economic security. The research methodology is based on the systematization of scientific literature on theories of taxation, disclosure of the importance of tax potential in public finance, business, its impact on the economic security of the region; analysis of the works of Russian scientists on the problems of the study; comparative and logical analysis for formulating conclusions; analysis of statistical data using the Pearson correlation coefficient and the Microsoft Excel software package. Results. The article substantiates that the tax potential represents the political, institutional and technical capabilities of the region to increase taxes, which involve strengthening competitiveness and plays an important role in achieving economic security. The key trends in the formation of tax potential have been identified: in the Ulyanovsk region, it has been revealed that the structure has remained virtually unchanged, with annual growth, dependence on personal income tax, taxes on total income and taxes, fees and regular payments for the use of natural resources. The dependence of economic security on tax potential in terms of the possibility of economic development, increasing competitiveness, providing tax breaks and preferences, expanding the possibilities of attracting investors has been shown.

Melnik E. A. Features of the Tax Potential of the Ulyanovsk Region // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 6. P. 212-219. (in Russ.) EDN: OYQKZK

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tax policy, economic development, benefits, preferences, tax rates, region..