THE CONTENT OF THE CONCEPT OF TAX BURDEN

The tax burden has a huge impact on the financial position of the company. The article examines the existing two systems of tax regimes: the general taxation system (or GTS) and special tax regimes, which include the simplified taxation system (or STS), the patent taxation system (or PSN), and the unified agricultural tax (or UTS). The elements of taxes of the general taxation system are disclosed. It also provides analytical data on the amounts paid in the general taxation system (or CFS) and special tax regimes.