Theoretical aspects of tax motivation and tax burden optimization

In the context of globalization and increased competition bet- ween countries and regions, effective management of tax systems is becoming a key factor in economic development. Tax motivation and incentives play an important role in creating a favorable investment climate, increasing entrepreneurial activity and increasing tax revenues to the budget. The relevance of the research topic is due to several factors. Firstly, tax policy is a powerful tool for state regulation of the economy. Secondly, changes in the tax system can significantly affect the behavior of economic agents, such as enterprises and citizens. Thirdly, tax motivation and incentives can contribute to solving social and economic problems, such as reducing poverty and unemployment. Thus, the study of the theoretical aspects of tax motivation and incentives makes it possible to develop more effective tax regulation mechanisms that promote sustainable economic growth and improve the well-being of the population. The methodological basis of the research was made up of systematic and dialectical approaches, as well as a set of general scientific and special methods of cognition: observation, systematization and generalization, methods of classification and grouping. The object of the study was the domestic taxation system and the conditions for the growth of tax potential due to the satisfaction of the economic interests of the state and business entities. The subject of the study is the theoretical justification of the mechanism of tax motivation and optimization of the tax burden to ensure the sustainable development of micro- and macroeconomic systems. Scientific novelty of the research: The article reveals the economic essence and the author's interpretation of the definitions of "tax burden" and "tax motivation". The paper presents a systematization of approaches to the disclosure of the concept of "tax burden", which makes it possible to comprehensively study this economic category and determine its role in assessing the tax system. The levels of regulation of the tax burden are specified based on the economic interests of the state and economic entities. The authors have defined the goals and objectives of tax motivation to ensure the sustainable development of the national economy. The principles and necessary elements of the tax motivation system are defined, which makes it possible to develop a theoretical and methodological justification for further research on the proposed topic.