Tax burden in the tax system of Ukraine

Optimal level of tax bounder is an important factor in the dynamic of business activity, development of manufacturing and economy in general, and political and social stability of the country. The problem of tax bounder, its influence on economic activity and financial results of business, reasons and causes of its unequal distribution between enterprises, tendencies and the ways of changes are described in the works of national economists such as A. Sokolovska,T. Kalineska, L. Shablysta, V. Vyshnevskyy, Z. Varnaliy, V. Savchenko, O. Malyshkin. However, these studies need to be improved and systematized as to the attempts of theoretical and practical estimation of the tax bounder of the enterprise according to the national specific of taxation. The aim of the work is to improve the methods of the analysis of the tax bounder of the business activity of the enterprise, to determine the probable index of its estimation on the marco- level and its influence on the activation of the development of national economy. Studies of the level of tax bounder have their own significance, because the opportunities of the stimulative influence on the subjects of economy, their abilities to invest and to conglomerate depend on the quantity of the taxes, their types and rates, differentiation and exemptions. They determine the changes in structure of the economy and the increase of its efficiency. There is no only one method of the calculation of tax bounder in Ukraine, that’s why there is no official statistics of this indicator. There are only some data, which can give only general estimation. But there are a lot of different thoughts about how the tax bounder should be calculated. In general, most of the definitions of the tax bounder are based on the methods of its calculation. In the work the dynamic of the indicators of the system of national accounts is analyzed. The estimation of the level of tax bounder in Ukraine shows that taxation has moderate character comparing with the economy of the market developed countries, but is it necessary to submit that general rate of the tax bounder, calculated by the method of the correlation of the income from taxes during some period of time to the Gross Domestic product during the same period of time in Ukraine, doesn’t show real situation, and that’s why can’t be used as the main in the solving the problems of how to improve the system of taxation in the context of economic growth. The investigation of the problem of the tax bounder of the enterprise should to be made to determine the factors, which influence the taxation, the spread of taxes, their replacement, the circumstances and reasons, which make this replacement impossible, its influence on the business activity of the enterprise. It determines the problem as actual and needed to be studied deeper.