Tax potential as an indicator of sustainable dynamic economic development in regions (case study of Mexican States)

Introduction. In the context of global economic changes and crises, the capacity of regions for self-financing becomes particularly crucial. The study of regional tax potential represents a relevant research objective that contributes to sustainable development and improvement of living standards. Materials and methods. The materials used in the study consisted of articles from periodicals and official statistical data. A comparative analysis of regional budgets was conducted to identify the strengths and weaknesses in their tax potential. Results. The tax potential of Mexican states varies depending on economic structure, infrastructure development level, availability of natural resources, and other factors. Overall, Mexico possesses a diversified economy encompassing agriculture, industry, and services, which influences tax revenues across different regions. According to the Tax Foundation, Mexico ranked 23rd in the 2024 International Tax Competitiveness Index, showing a four-position improvement compared to 2023. Conclusion. In order to enhance the quality and level of regional tax potential, continuous analysis of budget revenues and expenditures is essential. Only reasonable growth of tax potential coupled with increases in gross regional product establishes a trajectory for sustainable dynamic economic development.