Tax planning in the region on the basis of the gross regional product

Abstract

Existing methods of an assessment of the tax potential (TP) are ambiguous, and tax planning on its basis doesn't provide sufficient reliability are shown in the article. Possibility of use of the gross regional product (GRP) as the quantitative characteristic of NP of the region is proved, the economic-mathematical model of dependence of tax revenues from VRP is developed. The calculations confirming possibility of practical use of developed model for tax planning at the level of the region are given