Impact of the tax burden on the business of small and medium-sized enterprises

The article is devoted to the issues of the taxation system and its impact on the activities of small and medium-sized enterprises. One of the most important aspects of the functioning of the tax system is the assessment of the tax burden and its impact on the activities of enterprises. The effective functioning of the entire national economy depends on how well the tax system is structured. When determining the tax burden of an enterprise, it is necessary to take into account not only the taxes prescribed by current legislation, but also other payments that have the distinctive features of taxes. The main objective of the reforms carried out in the country is the development of incentive tax mechanisms for priority sectors of the economy and compensation for lost income by expanding the tax base for various types of taxes. In practice, there are three forms of registering a business - as a legal entity, as an individual entrepreneur without forming a legal entity and carrying out activities based on the patent taxation system. The main purpose of the study is to draw conclusions based on the results of analyzing the impact of the tax burden on the activities of small and medium-sized enterprises.