The article points out that the regional development is one of the major factors, which are interrelated with the trends of the country development and belong to the strategic national priorities. Nowadays one of the key aspects of regional development is the concept of sustainable development of a region, i.e. the substantiation of the noosphere doctrine of V. Vernadsky and the stability theory of A. Lyapunov. Creating the conditions for sustainable development of territories is the leading area of the concept implementation. This process has to contribute to the satisfaction of the present and future needs of the society. The sustainable development of a region is an ability to demonstrate stable growth within a set of key indicators (financial and economic, social, ecological, innovation, information and other) on a long-term horizon. Such development is impossible without creating appropriate conditions; therefore, there is a need to manage it competently. It is possible to achieve competent management by observing the balance of interests between the strategic stability and social and economic development. The author emphasizes that many problems initially originate at the regional level and only later they grow to the level of national dimensions. Therefore, the features of balance and stability of regional development are subject to consideration at the nation-wide level. In the conditions of global economy the estimation of the power of the State (or a region) bases on the degree of possessing the centers and instruments of managing production, commodity, financial and information processes and data-flows, rather than on gross output and availability of natural resources. The author provides a new outlook on the "tax potential" concept as a system category and traces an interrelation between the process of sustainable development of a region and the level of achieved tax potential. The study identifies evolution stages of the concept under consideration and specifics of building tax potential.
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