The tax burden in the financial mechanism of the enterprises processing of agricultural products
The article describes the current method of calculating the tax burden of business entities, it is identified their advantages and disadvantages. Based on the analysis it is suggested indicators to assess the tax burden of meat-processing enterprises. The analysis of the tax burden of meat-processing enterprises of Grodno region is made. It is considered the indicators of the tax burden on the economy of the Republic of Belarus. It is clarified the calculation of added value for the enterprise, necessary for the calculation of the relative tax burden, comparable to a republican level. A comparison of the tax burden of meat-processing enterprises of Grodno region with a tax burden on the economy of the Republic of Belarus is made. It is identified more favorable tax conditions for their development. It is recommended the procedure for determining the tax burden of meat-processing enterprises, which allows taxpayers to adequately determine its level. The results can be used in practice to calculate and estimate the tax burden of enterprises, to inform management decisions, as well as the forecast of the load in the future.