The Impact of Tax Burden on Economic Activity of Business Entities Under Conditions of Using Information Technology

The theoretical bases of the tax burden have been investigated. The factors influencing the meaning and limit of the tax burden were singled out. The using of digital technologies in taxation was analyzed. Computation of the tax burden was done and its dynamics and structure were analyzed. The tax effect on economic activity of business entities under conditions of using information technology has been investigated. The ways to optimize the tax burden in the context of ensuring the effective activity of business entities were identified.