EVALUATION AND ANALYSIS OF TAX POTENTIAL OF THE ENTERPRISE UNDER THE FINANCIAL STATEMENTS

The article analyzes the interpretations of tax potential of region and based on theoretical knowledge, developed the notion of «tax potential of the enterprises; We are formed by the basic factors affecting tax potential of enterprises and factors of its formation. We are developed formula for the calculation of the tax potential of enterprise, taking into account statistical data of financial and tax reporting; proposed use of the coefficient of the shade and the degree of confidence to the taxpayers. We are analyzed engineering enterprises of PJSC «Alchevsk iron machine-building plant», PJSC «Motor», JSC «Turboatom». We are calculated actual and the projected amount of income tax in 2013-2017, given the tax potential of the enterprises. We are analyzed the financial condition and solvency of enterprises, taking into account increased tax capacity and estimated planned amounts of budget revenue as income tax. We are proposed use of the tax potential of the enterprise as a new weapon in the fight against tax evasion.