Assessment of a Company's Tax Burden: Organizational and Methodological Aspects

Abstract

In the current environment of the national economy, the issue of effective management of the tax burden on enterprises is of particular importance. The tax burden is not only an instrument of fiscal regulation, but also an important factor that directly affects the financial stability, investment attractiveness and competitiveness of business entities.

The instability of tax legislation, the consequences of Russia's aggression against Ukraine, the growing number of tax liabilities and the reduced level of tax transparency pose risks to business development. At the same time, the state is interested in optimal budget revenues without disturbing the balance of economic interests. In this context, it is important to develop effective organisational and methodological tools for assessing the tax burden, which will allow timely and accurate identification of its level, sources and consequences for the company's operations.

The purpose of the study is to theoretically substantiate and generalise organisational and methodological approaches to assessing the tax burden on an enterprise, taking into account current economic conditions, which will ensure an increase in the efficiency of tax planning and contribute to the optimisation of fiscal liabilities.

To ensure the scientific validity of the research results and to increase the analytical value of the research results, the following methods were used: analysis and synthesis were used to structure the object of research, determine the components of the tax burden, and to summarize the results obtained in order to formulate systematic conclusions; the methods of induction and deduction provided a logical sequence in building arguments; the method of generalization was used to systematize theoretical provisions, formulate conclusions; the graphical method provided a schematic visualisation of the research results.

Based on the results of the study, the author identifies a list of external and internal environment factors that influence the tax burden of an enterprise; specifies the tasks, algorithmisation of tax burden assessment, details the relevant methods for application, and summarises the list of assessment indicators of the tax burden. It is established that the objectivity and reliability of the results of the tax burden assessment directly depend on the correct choice of research methods, which should correspond to the objectives of the analysis, the type of enterprise and the specifics of its activities.