Tax burden optimization mechanism in corporate tax management.

Abstract

The article examines the impact of the tax burden on the financial and economic activities of business entities. Identified and analyzed factors of macro and microeconomic impact on the level of tax burden of enterprises. The level of tax burden on the economy ofUkraineand countries of the world has been studied. The level of development of the tax system and the promotion of business development inUkrainehas been determined according to the World Bank. The features of the distribution of the tax burden for some taxes and fees at the enterprises ofUkraineare considered. The mutual influence of individual taxes and fees are given through the formula of the tax burden on the enterprise. These methods of tax optimization in the enterprise, including the preparation of the tax budget. The necessity of optimizing tax expenses at the micro level through the creation of a mechanism to optimize the tax burden in the system of corporate tax management is substantiated. These areas for further research in the management of tax flows of enterprises.