Tax Potential of the Republic of Belarus

The study examines theoretical and methodological aspects of the tax potential of the state, such as the concept and essence of tax potential, its principles and functions, classification and factors affecting it, as well as methodological tools for assessing tax potential; reflects the results of the study of tax potential in the Republic of Belarus, including an overall assessment of the tax system, analysis of the dynamics of tax revenues in the consolidated budget and statistical assessment of tax potential of the Republic of Belarus for 2018-2021