DIRECTIONS FOR OPTIMIZING THE TAXATION OF BUSINESS ENTITIES
The article considers the mechanism of the influence of taxation on the activities of the enterprise. The functions of taxes that stimulate the development of economic activity of economic entities are determined. The interrelation and interdependence of the financial and economic activity of the enterprise and its tax burden has been established. The authors identified the need to include predictive calculations on the tax burden in financial planning and suggested directions for optimizing the taxation of an enterprise.