US APPROACHES TO REDUCING THE TAX BURDEN ON BUSINESSES
This article examines the approaches to improving the current tax system in the United States. Special attention is paid to the analysis of the approaches used by the state to modernize the tax system in relation to companies and corporations. It is concluded that the US experience is of considerable interest from the point of view of the modernization of the Russian tax system in the context of globalization and the growing challenges of the information economy from the point of view of reducing the tax burden on business, as well as simplifying the current tax system. Today, the most progressive economies in the world are on the path of optimizing the tax system, simplifying it, reducing the tax burden, and the number of taxes and fees collected. Despite the different opinions and ongoing discussions on this issue, a similar point of view is quite widespread in the scientific community. The majority of states base their tax policy on the processes of improving the tax system in the direction of gradually limiting tax claims by reducing the total number of taxes, reducing their amount and simplifying the corresponding fiscal procedures. The analysis of the expert data of Paying Taxes 2020 allows making a general conclusion that the leading countries of the rating are characterized by a small number of taxes paid and ease of tax administration. In addition, these countries are implementing a policy of gradually reducing the tax burden on businesses. This trend also affects such a developed economy as the United States, where reforms aimed at reducing taxes are being implemented.