Importance The article studies the tax potential of the Republic of Dagestan, one of the problem (depressed) regions of the Russian Federation. The socio-economic development of a region is largely determined by the ability to effectively use a tax potential, implying the need to increase the revenue part of budgets of all levels, find additional sources of tax revenue, develop the effective tax mechanisms to stimulate entrepreneurial activities. This issue becomes particularly relevant in terms of economic slowdown. Objectives The goal of the article is to analyze the current state of the region's economy and develop proposals for the development of the tax potential of territories through the implementation of the priority project of Whitewash of the Economy. Methods Using a system approach, as well as the comparative and statistical methods, I have analyzed the various aspects of the development of the region's tax potential. Results I have identified the structure of tax revenues to the consolidated budget of the Republic of Dagestan by types of economic activity, given reasons for the main causes of poor tax collection and developed proposals for the development of the tax potential of the region. Conclusions and Relevance I came to a conclusion that along with greater control of local tax inspections, an important reserve of growth in tax revenue is the creation of the conditions and incentives to increase the production of goods (works, services) in the sectors of the economy and the expansion of the tax base in the economic sectors of the region. The implementation of the priority project of Whitewash of the Economy will significantly increase the tax collection in the region, reduce the dependence of the budget from the Federal Center and ensure the sustainable socio-economic development of the Republic of Dagestan. The results of the study can be applied by federal and regional authorities as a theoretical and methodological framework in developing proposals for the development of the tax potential of territories.
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