Methods of optimizing the tax burden of an enterprise

The goal of the paper is to establish the parameters of financial stability depending on the selected tax strategy. The article uses a systems approach in a combination of methods of regulatory and comparative analysis, as well as economic and mathematical modeling to predict the effectiveness of various tax payment optimization schemes. An innovative method for calculating the amount of VAT payable to the budget has been developed, based on determining the difference between the accrued amount of tax and tax deductions. This method can serve as a foundation for improving the tax administration system; reducing the tax burden will increase the financial stability of the company. The practical value of the work lies in the possibility of applying the obtained results to formulate specific measures to improve the tax system and reduce the tax burden on enterprises in various sectors of the economy. The scientific novelty of the study consists in conducting a comprehensive analysis of the VAT calculation mechanism taking into account the current rate system, which allows studying the specifics of their application and assessing the effectiveness of the tax system existing at enterprises.