Regional Tax Potential: Assessment Methodology and Practice (Case of Uzbekistan)

The concept of regional tax potential plays a crucial role in ensuring the fiscal independence of local authorities and the effective implementation of socio-economic development programs. This study examines the methodology for assessing regional tax potential and analyzes its practical application in Uzbekistan. The research highlights the factors influencing tax potential, including economic, social, demographic, institutional, and infrastructural components. The findings demonstrate that a comprehensive approach, integrating legal, economic, and institutional aspects, is essential for accurately assessing and effectively utilizing regional tax potential in the context of Uzbekistan’s modern fiscal system.