PROBLEMS OF STATISTICAL AND ECONOMETRIC ANALYSIS AND MANAGEMENT OF TAX BURDEN AT THE LEVEL OF SMALL ENTERPRISES IN THE REPUBLIC OF TAJIKISTAN
At the present stage of development, the problems of forming and finding ways of analysis and control in the taxation system are one of the most important controversial issues and the subject of discussion of scientists and specialists. This direction involves finding a specific role and criterial expression of taxation in the framework of the tax burden and assessing its impact on the processes of production activity and the service sector. In this regard, in this article the authors seek to modify the traditional concept of the tax burden by developing a methodology to substantiate the structure of the formation of the tax burden. Thus, this article was prepared taking into account the scientific, theoretical and methodological foundations, using real statistical data, which allows us to evaluate the formation of a taxable base, taking into account the criterion factors of enterprises in the direction of improving tax relations, taking into account the use of statistical and econometric methods of optimal importance.