Analysis of methods for assessing the tax potential of a region (using the example of the east Kazakhstan region)

Purpose of the research . The aim of the research is to identify the primary methodologies for comprehensively assessing the tax potential of a region, using the East Kazakhstan region as an example. This will enable a thorough analysis of the factors influencing the formation of the local budget's revenue component, thereby supporting the sustainable development of the region. Methodology . A variety of methods were employed during the research: statistical analysis for processing data characterizing the region's tax base and tax revenue dynamics, econometric modeling for forecasting tax potential, and comparative analysis for evaluating different methodologies for assessing tax potential in the region. A literature review of scientific works on the topic was conducted, which allowed for an examination of tax potential assessment issues in various regions of Kazakhstan and abroad, and highlighted the main methodologies used for a comprehensive assessment of the factors influencing the formation of the East Kazakhstan region's budget revenue. Originality / value . The originality of the research lies in the development and application of an integrated approach to assessing the region's tax potential, which is particularly important for optimizing the tax policy of East Kazakhstan. The study takes into account not only the regional economic characteristics but also the adaptability of advanced tax potential methodologies to East Kazakhstan, which could serve as a foundation for effective management of tax resources within the region. Findings . The main factors influencing the formation of East Kazakhstan’s tax potential were identified, including economic activity, sectoral structure, and demographic indicators. It was established that applying a comprehensive approach to assessing tax potential allows for more accurate revenue forecasting and optimization of the region’s tax policy. Practical recommendations were provided for improving the efficiency of utilizing East Kazakhstan’s tax potential. The necessity of adapting the most effective tax potential assessment methodologies for forecasting tax revenues and developing tax policies that contribute to the sustainable development of East Kazakhstan was substantiated.