On FISCAL MEASURES AS A TOOL TO STABILIZE THE ECONOMY IN A CRISIS
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The article considers the tax measures applied in the Republic of Belarus in the context of economic crises as a key instrument for stabilizing the national economy. The analysis of eight crisis periods in the modern history of the country, taking into account the crises of 2015–2022, is carried out. Based on macroeconomic data, the relationship between the dynamics of tax indicators, fiscal sustainability and the effectiveness of fiscal policy is investigated. It is proved that in the conditions of recurring crises, the tax system has acquired institutional features: reliance on the public sector, administrative redistribution and tax control as the main stabilizer. This forms fiscal neo-institutionalism, where the state acts as the central actor of economic adaptation. Digitalization of tax administration has strengthened the systemʼs resilience to crises, reducing transaction costs and increasing transparency.
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