Importance The directions of tax planning at subfederal level are in highest priority focused on modernization of a technological component on the basis of an innovative approach. The Russian Federation authorities do not pay due attention to the development of the mechanism of tax planning and forecasting as the main structural component of system of financial regulation. The lack of uniform approach to an assessment of the profitable opportunities of the territorial entities of the Russian Federation serves as an illustration of the current situation, whereas the conditions of an economic stagnation increases the value of objective assessments of their potential tax opportunities and self-reliance. Methods In the paper I consider the modified approach to an assessment of tax potential, which gives the chance of the analysis of its size at interregional level. Besides, there is the need of methodological justification of the measurement of asymmetry of tax capacity of territories on the scale of the Federal District. The methodology of the complex analysis of the tax space highlighted in the article, allows applying it in any region in order to analyze an execution of tax obligations. I describe the concentration level of tax resources on the scale of the North Caucasus Federal District, defined as asymmetric, most areas of which are recognized as the regions with a depressed economy. Results The proposals on the development of an assessment methodology of tax space are directed on the improvement of an analytical technology, namely, complex use of the existing approaches to an analysis of future tax income of the State budgetary system. Conclusions and Relevance I arrive at conclusion that an expediency of a complex assessment of tax space in the scales of the Federal District is required for the purpose of receiving a complete picture whenever possible to ensure the fillings of the consolidated budget by the tax income.
Keywords: tax system, tax policy, tax activity
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