The influence of the tax burden on business enterprises

Taxation issues remain relevant at different stages of development of economic systems. The fiscal policy of the state, in order to replenish its budget on the one hand and tax optimization provided by the private sector on the other hand, demonstrate the diverse interests of the subjects of the economic system. The theoretical framework that allows to develop a balanced tax burden on the real economy, unfortunately, not always free from blemishes. In turn, the concept of "tax optimization" is not always interpreted correctly, often identifying themselves with tax evasion. Consideration of the fundamental factors, allowing to remove the contradiction in the interests of the state and taxpayers, as tools to increase the investment attractiveness of the country, of this article.

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