The article defines the fundamental task of the state - the creation of the stable economic development in the country, regarding the problems of the necessary to assess the tax potential of the territory in order to form a competent tax policy, since it determines the stability of the economic situation in the region and the country, entirely. The implementation of the state task is not possible without strengthening the tax potential, since the tax component is the basis of the budget revenues. The tax component is inextricably linked with the concept of tax potential. The financial and social nature of the tax potential is disclosed and the evolution of tax theories is presented, which proves that the level of economic development of the state depends on the reliability of the justification of tax potential category. The main factors of tax potential growth determine the classification of methods for assessing the tax potential presence which are administratively-territorial classified and the qualitative characteristics of the tax potential that determines the fundamental possibilities of its significant assessment. The positive and negative sides of methods for assessing tax potential are determined. The structural classification of the essence of the tax potential has been accomplished and the objects and sources of the formation of the tax potential were identified, which is very important from the standpoint of the efficiency and prospects of the relevant taxes and their groups development. The analysis showed us a determinative target orientation of the tax system for the economic infrastructures development. The factors that influence the formation of the tax potential are determined and the stages of improving the tax policy of the region are highlighted. One of this factor is the assessment of the economic potential of the territory. The study of the nature of tax potential, allowed us to conclude, that its assessment helps in solving a number of important problems, in particular, achieving the optimal ratio of the fiscal and regulatory functions of taxes; establishing an effective expansion of the tax base, etc. The generalization of this information on this issue allowed us to determine the process of the tax potential formation, as well as put forward hypotheses regarding its quantitative and qualitative assessment.