Synthesis of Scientific Approaches to Understanding the Nature of Budgetary Potential of the Region

This article investigates scientific appr oaches to understanding the na ture of the budg et potential. In particular, it was found that the financial basis of stat e authorities' actions is the budgets of the areas and therefore sustainable development of local government ar ea is determined by the amount of financial resources accumulated in the budget of the area ? budget capacity. In examinations the scientific appr oaches to understanding the nat ure of budgetary potential of the region are generalized, the main factors that influence on it are defined, the classification of the budget potential is justified. In conclusion, we would like to say that fiscal poten tial of the region should be the basis of the planning budget revenues in the region, since the availability of information on the s tate of budget potential of the region forming will allow to concentrate an efforts on the most important areas of development of the region, to determine the reserves of funding, to ensure the effectiv e control of the mobilization and use of funds.