TAXATION OF TRADE ENTERPRISES

The article substantiates the need to assess the level of tax burden. The place and role of the tax analysisof a trade enterpriseactivity in the system of management are investigated. The subject, information support, types, functions and stages of tax analysis are presented. Thealgorithm for calculating the absolute and relative tax burden is presented. The importance of the analysis of the stateof settlements for tax liabilities in the system of tax analysis is determined.