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Controlling the Tax Burden of the Enterprise in the Reality of Ukrainian Legislation

Author

Listed:
  • Alyeksyeyev Ihor
  • Paranchuk Stepan
  • Chervinska Oksana

    (Lviv Polytechnic National University, Lviv, Ukraine)

Abstract

The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented.

Suggested Citation

  • Alyeksyeyev Ihor & Paranchuk Stepan & Chervinska Oksana, 2018. "Controlling the Tax Burden of the Enterprise in the Reality of Ukrainian Legislation," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(1), pages 22-32, March.
    • Handle: RePEc:vrs:finsci:v:23:y:2018:i:1:p:22-32:n:2
    DOI: 10.15611/fins.2018.1.02
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