Tax burden as the main indicator of tax discipline of taxpayers

This article examines the tax burden as a key indicator of taxpayer compliance. The article aims to analyze its impact on economic behavior and develop recommendations for improving tax policy in the context of the tax burden, which is viewed not only as an economic indicator but also as a tool for influencing the behavior of business entities. The methodological framework includes theoretical approaches to calculating and analyzing the dynamics of changes in the tax burden, as well as a study of influencing factors such as institutional, economic, regional, legal, behavioral, and macroeconomic aspects. The empirical section draws on data from the past ten years, identifying correlations between the level of burden during voluntary compliance with obligations and the physical volume of GDP. As a result, the role of the burden in stimulating entrepreneurial activity and minimizing tax evasion is determined. The conclusions emphasize the need for a differentiated approach to the tax burden to stimulate economic growth. Recommendations include standardizing calculation methods and strengthening informational work with taxpayers to increase trust in the system, transparency, and the effectiveness of tax administration.