摘要：Tax relations of enterprises with a state take a significant place in their state and economic life, as it is evidenced by the appearance of tax accounting, which is fixed in legislation. The analysis of burden of taxation is rather a relevant issue for Ukraine’s economy at the present stage of development because the rate of the burden of taxation is the main criterion of efficiency of the state’s tax system, the formation of which is tried to be initiated in the project of Tax Code. Because of the insufficient level of the burden of taxation, the government budget receives fewer means, and that’s why the government of the state won’t be able to perform their functions effectively and completely. To provide the optimum level of the burden of taxation is one of the first-priority tasks of the tax system of each country. The purpose of the paper is to research the existing practice of taxation of activity of the enterprises of Ukraine, which allows analysing the tendencies of the level of burden of taxation according to the norms of tax law and developing proposals for its optimization. Methodology. The informational and methodological base of research is the statistical data of the Ministry of Finance of Ukraine, the official site of the State Statistics Service of Ukraine, laws and regulations concerning taxation in Ukraine, materials of scientific periodicals and the Internet resources. To achieve the purpose of the research, the following methods have been used: knowledge of formal and dialectic logic, systemic and structural analysis. Results. The tendencies of the burden of taxation in Ukraine have been analysed according to such directions: analysis of types of charged payments to the state budget of Ukraine, analysis of volumes of compensation on value-added tax, analysis of new taxes and fees for an individual, analysis of burden of taxation in Ukraine according to the international ratings. The conducted researches showed that strengthening of rating of our country in the world economic scope in general and in different spheres in particular (trade, financial, social and so on) is impossible without the formation of the strong internal basis for development, which tax system provides. Ukraine has the potential for improvement of institutional, administrative, and economic levers in this sphere. Along with this, it is necessary to avoid actions, which allow “artificially” increase the rating of the country without real improvement in this sphere, because it can influence image and reputation of the country negatively, arousing mistrust towards the system of state administration and regulation. Practical implications. The recommendations, offered by the authors, according to the results of the research, can be useful both for the developers of the economic policy and for the subjects of business activity for the purpose of optimization of the burden of taxation in the country. Value/originality. The originality of the research, which has been carried out by the authors, is in the justification of the factors that influence the level of burden of taxation of business in Ukraine and the development of proposals concerning its optimization for the purpose of simplification of the burden of taxation on businessmen of the country.
关键词：burden of taxation;tax system;taxes;fees;state budget;value added tax;personal income tax;taxation indicator
