Assessment of the tax burden of agricultural enterprise

The article considers the methods of determining the tax burden of an enterprise from the point of view of various authors and legislation on taxes and fees. On the example of an agricultural organization, a comparison is made between the methodology officially established by the tax legislation and the methodology for determining the tax burden based on the newly created value. The methodology for calculating the tax burden in relation to the newly created value covers all aspects of the organization’s activities. The newly created value (BCC) of an organization is the sum of employees ‘ wages, tax and other mandatory payments of the organization, as well as profit excluding indirect taxes, i.e. profit from sales. The BCC characterizes the overall result of the organization in the process of creating a new social product and GDP as a whole. The factor analysis of the tax burden of the studied enterprise is carried out and recommendations for its optimization are given. To reduce the tax burden of the company, it is necessary to increase the profit received, which will remain at the disposal of the company. At the same time, it is advisable to resort to the implementation of investment projects that allow the company to sell goods with high added value.