摘要：The purpose of the paper is to underline and present the important of the tax burden in the taxation of Ukraine and to show its influence on the profit of the enterprises. The problem of the optimization of the taxes is closely connected with two factors. The first factor is that the aim of the tax system is to fill the state budget. The second factor is to make fovourible conditions for business to prosper. Also, the aim of the research is еру development of scientific and methodological foundations of practical recommendations on the management of the tax burden with an economic entity on the basis of more efficient use of production resources. To achieve this aim the amendments of the Tax Code and the introduction of new rates and taxes were considered, which affects the activities of the company. also the main criteria of the indicators for assessing the tax burden on the company were formed. The object of research is the process of management of the tax burden on the basis of increase of efficiency of use of industrial resources of the enterprise. The subject of the study is the theoretical and methodological and practical aspects of the tax burden, and its calculation methods for reduction and increase, based on the characteristics of business administration. Methodology. The theoretical base of the issue is taken from the economic bases, the works of the native and foreign scientists on the topic of the influence of the taxation on the work of the enterprises, their profit, the analysis of the statistic data during the last few years. To achieve these goals the following methods were used: a method of system analysis and synthesis, methods of statistical groupings, economic and mathematical, logical and comparative analysis. The information base for writing articles constitutes a legal and regulatory acts of Ukraine, the statistical data of the State Committee of Statistics of Ukraine, the reporting enterprises in Ukraine. Results. The main theoretical result is the justification of the main principles of making business taking into consideration the taxation of the country, and make it profitable. Practical implications/value. The practical value of the results are expressed in using the special methods in practical activity of the enterprise on the base of making the mechanism of the management of tax paying with increase the a efficiency of all the resources of the company.
