Податкове навантаження суб’єктів господарювання та його вплив на формування важливих показників розвитку економіки України
Tax Burden of Economic Entities and Its Influence on the Formation of Important Indicators of Ukraine's Economic Development

Summary/Abstract: The purpose of this study is to assess the impact of tax burden on business entities on the formation of important indicators of Ukraine's economic development with the use of basic methods and substantiation of their correction.In the article, based on the application of an adjusted method of estimating the tax burden of economic entities, the effect of tax burden on the formation of important indicators of economic development in Ukraine was investigated. The dynamics of changes in the ratio of the total amount of tax payments to the volume of GDP and the economic entities has been analyzed, the load of the tax to the labor costs, income tax on the financial result before taxation of the profit-making enterprises and value added tax from the domestic goods forvalue added are determined. It is proved that tax burden is an important indicator of the effectiveness of tax reforms, and its level significantly influences the dynamics of changes in the main generalized indicators of the development of the national economy.When assessing the tax burden on economic entities, it is proposed to compare the growth rates of the total amount and individual types of tax payments, the related indicators of financial and economic activity and the level of tax burden in order to assess the factor effects. An approach to adjust the basic methodology for assessing the level of tax burden on the indicators of the development of the national economy is the inclusion in the calculation of the aggregate value of tax payments and their individual types, as well as the interconnected with the corresponding tax revenues of the components: the number of economic entities; added value; financial results before tax on profit-making enterprises; labor costs. Further research into the problem of assessing the impact of tax burden on business entities on the formation of important indicators of Ukraine's economic development should be conducted in the direction of in-depth study of causal relationships based on the use of factor models. Prospects for further research in the study of the above-mentioned problems are the development and application in the practical plane of economic and mathematical models in assessing the level of tax burden and a set of factors that form it.

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