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The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.

At present, the emphasis in studies on the competitiveness of countries shifts from national to regional. Taking into account the disproportions in the development of regions, as well as the importance of inclusive development for national economy as a whole, this approach takes on special significance. Inclusive development of the territory necessarily requires an approach to ensuring competitiveness and prosperity not as inherited, but as newly created. Assessment of the territory competitiveness faces a number of problems. In this work, the author’s vision of competitiveness assessment’s basic stages, based on comparative analysis, is presented. The conclusion, that increasing the competitiveness of the region should be considered as an instrument for achieving the ultimate goal - inclusive development, is made. Besides, the main problems that arise in assessing the competitiveness of the territories, were determined. It is established that the GDP per capita indicator, used as one of the indicators of the socio-economic territory development, does not fully comply with the modern concept of inclusive development. It is shown that the use of the Russian regional innovation index is appropriate for assessing the innovative component of the region’s competitive potential. The main shortcomings of the use of integrated indicators in assessing regional competitiveness are revealed.

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