THE ROLE OF THE TAX POTENTIAL OF THE ENTERPRISE IN FINANCING THE COUNTRY BUDGET

Abstract

The article is devoted to the study of the role of the tax potential of an enterprise in the formation of the revenue side of the budget, as well as to the disclosure of the content of the concept of «tax potential of an enterprise». The author of the article focuses on the need to consider the concept of "tax potential" at the level of an economic entity, where the main share of state tax revenues is formed. There is an inverse relationship between the category «tax potential of an enterprise» and «tax potential of an area, region, country»: the lower the value of the tax potential of an enterprise, the higher its economic performance and the higher the tax revenues to the country's budget. The author of the article approaches the understanding of the inevitability of tax planning in the context of taxes paid, with the obligatory knowledge of all benefits for a particular tax, regulated in the Tax Code of the Republic of Belarus or another country.