On the Assessment of the Tax Burden that Can Reflect the Financial Provision of the Budget Needs

The article examines the importance of the tax burden as the most important indicator reflecting the financial security of enterprises. Not only the share of the burden in GDP is noted, but also the lack of an acceptable methodology for calculating it within the framework of economic entities or enterprises. In this regard, special attention is paid to the analysis of the tax burden, defining it as a universal indicator that allows comparing and identifying a stable level at enterprises in various sectors of the economy. The article provides indicators that affect the level of the tax burden of enterprises, it is noted that enterprises experience sensitivity to the tax burden and should actively seek to reduce it. A number of proposals are given for determining its economic boundary