Александрова Маргарита Валерьевна

The article presents an analysis of the tax system and tax potential in the context of the country and regions, and also monitors tax revenues in the context of the consolidated budget of the country and individual federal districts of the Russian Federation. On this basis, the main reasons that hinder the increase in tax revenues to regional budgets were identified, and the main directions were formulated to increase and effectively use the tax potential, contributing to the further innovative development of the regions.

The key objective of the article is to examine the theoretical positions on the birth and development of a new era the era of the digital economy. In the transition to the sixth technological order, digital technologies constantly change the daily life of each subject of economic relations, and also affect production processes, the structure of the country's economy as a whole, education and medicine, cultural and educational sphere, which leads to the need to impose new requirements on information systems.

The article analyzes the theoretical approaches to the nature of the tax potential and methods for its assessment, taking into account various factors, with the subsequent identification of the advantages and disadvantages of their practical use. Based on the study, the paper presents the author’s formulation of the definition of “tax potential” and also shows an assessment of the tax potential of Russia for the period 2014-2016, indicating a low level of realization of the tax capabilities of the Russian Federation for the period under review.