Importance The efficiency of tax regulation within the region affects tax revenues to both the local and federal budget. One of the elements of tax control is tax monitoring, which is a relatively new area. Objectives The purpose of the study is to define the concepts of taxable capacity, tax mechanism and tax monitoring, to describe the tax certificate (passport) instrument and identify the main elements of tax regulation. Methods I applied econometric methods to analyze different aspects of tax mechanism in the region, to provide a certain set of criteria, which the analytical system used for assessing the region's taxable capacity should comply with, and made recommendations to expand the tax base of the region. Results The paper defines basic aspects of the shortfall of funds to the regional budget. They include the human factor, informal sector of economy, imperfection of tax administration, etc. It also provides recommendations to address the problem and considers tax and non-tax revenues to the consolidated budget of the Republic of Dagestan in the Q1 2015 compared to the same period of the previous year. Conclusions and Relevance A tax certificate (passport) may serve as a regulator of taxable capacity in the region. The paper shows that income tax accounts for the biggest share of revenues of the Republican budget.
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