Optimization of tax burden

Abstract

Abstract. The bases of national tax systems should be considered depending on the state of the economic and sociopolitical
structure in the conditions of market reforms. Thus, the special place in creating a tax systemof market type
are the principles of its construction. If under the tax system the totality of taxes considered, duties and charges levied
on the territory of the state in accordance with the Tax code, and a set of rules and regulations that define the authority
and responsibility of the parties involved in tax transactions. In addition, particularly the importance of practicing the
principles of the tax system in relation to the characteristics of the development of the state. The emergence of a fundamentally
different model of interaction between government and business entities in the field of taxation has determined
the necessity for consideration of the tax component in the total economic strategy of the enterprises. In this regard,
there is a need of economic agents in the formation of individual tax policies that address issues the optimization of tax
burden. However, despite the urgency of research influenceof the tax.