Business segmentation of the tax burden of companies (enterprises) in modern economic conditions

Business-related tax changes are often viewed negatively by entrepreneurs, as such changes directly affect the efficiency of companies. Many individual entrepreneurs and legal entities are trying to avoid paying value-added tax. This situation is due to the fact that the interest rate on this tax is high, and the tax authorities are closely monitoring it. Before the changes in 2025, the simplified tax system was the simplest and most convenient for most companies. The result of the tax reform was the introduction of the payment of value added tax (VAT) on the simplified taxation system from January 1, 2025. This article will consider the conditions for applying the simplified taxation system, the framework within which entrepreneurs need to make VAT deductions.