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Многомерная классификация регионов по ресурсам формирования налогового потенциала
The study of the category "tax capacity of the region" is devoted to a lot of scien-tific research, which not only deals with theoretical issues, but also offers assessment methods and approaches to classification. Most often, the assessment of tax access from the position of channels of distribution of tax revenues (income approach). The paper suggests a methodology for multidi-mensional classification of regions according to the level of tax potential on the basis of the re-source approach. The study was conducted on the basis of statistical data of 2016 by regions of the Russian Federation (with the exception of Moscow, St. Petersburg, Nenets Autonomous District, Khanty-Mansiysk Autonomous District, Autonomous District -Yugra, Yamalo-Nenets Autonomous District, Sakhalin region and Chukotsky Autonomous District). The results of the study made it possible to conclude that there are significant differences in the distribution of resources that form the tax potential of Russian regions.