Subject The study addresses the tax capacity of territories. This category plays an important role in revenue formation of budgets at different levels. It is traditionally accepted that taxable capacity should grow over time. Therefore, the question now arises of whether there are limits of the growth and the factors constraining it. Objectives The study aims to define the limits of taxable capacity growth. Furthermore, the paper analyzes the factors constraining the taxable capacity building. Methods The study draws on a systems approach and methods of analysis and synthesis. Tables and graphs illustrate the conclusions. Results The article describes the key factors influencing the taxable capacity building. I classify these factors into two groups: from the perspective of tax burden formation, and from the perspective of tax base formation. I also examine factors associated with taxable base formation. They include financial-economic, socio-demographic, and ecological potentials. The study focuses on the constraints that hinder the development of the potentials. Conclusions and Relevance The limits of taxable capacity growth depend on a group of factors, i.e. the maximum allowable combined tax rate and constraints on the growth of financial-economic, social-demographic and ecological potentials. Their systemic use results in the synergistic effect, which determines the growth of tax potential. The limits of the growth of the synergistic effect's components will determine the limits of taxable capacity growth.
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