I think, Japan is the best and very friendly country for crypto. Many other country like Switzerland , south Africa ,Germany which are also allowing legally. And some other country are on the way to give legality for crypto.
Belarus is at the top of the list because its taxes for Bitcoin are 0% till the year 2023. According to the Belarusian government, cryptocurrencies are tax exempt till 2023 to help build its special economic zone.