THE CONCEPT OF TAX POTENTIAL AND TAX SECURITY IN KYRGYZSTAN

The relatively new term "tax potential" carries a rather significant meaning. The definition and understanding of tax potential has interesting interpretations. The article shows various opinions of academic economists on the topic. The purpose of the study of this topic was to define the concept of "tax potential" and analyze the provision of taxes to the state budget of Kyrgyzstan. The study of the materials for the article was necessary for a quantitative analysis of the provision of tax revenues to the revenue side of the state budget of the country. The tax potential cannot be considered outside of other economic categories. Such as the total tax burden, the level of the tax burden of taxpayers, the specific tax burden, the level of tax intensity of GDP and tax norms. Tax revenues in the budget have been received in full, which indicates the security and significant tax potential of the country