FACTORS AFFECTING THE VALUE OF THE TAX LOAD
To carry out effective economic activity in the field of taxation, it is necessary to form and introduce a taxation mechanism that takes into account the interests of all participants in tax relations and ensures a constant and reliable transfer of tax revenues to state budgets. Also, the size of the tax burden on economic activity or the so-called tax burden plays a significant role in the activities of any enterprise. The financial results of enterprises are determined, among other things, by the size of the tax burden as a set of taxation. In addition, in the scientific literature, it is considered as absolute and relative indicators, depending on the purposes of the calculation. The problem of determining the optimality of the tax burden is quite controversial in modern science and practice of taxation, since the optimal level of the tax burden is in the range of 30-38%. The tax burden can be estimated and analyzed using various types of indicators. The article examines the factors influencing the indicators of the tax burden, which assist in detecting the degree of their influence on a certain amount of the tax burden, and also analyzes the methodology for calculating the adjusted indicators, taking into account the influence of factors on the magnitude of the tax burden.