Analysis of Tax Burden in Ukraine in the Context of European Integration

The work is devoted to analyzes the level of tax burden in Ukraine and EU countries. The role of the tax system of Ukraine in the context of economic reforms is considered. The level of tax burden in the EU member states is analyzed. The analysis of international ratings "Doing business" and "Paying Taxes", in particular the position of Ukraine in them is calculated in according to such indicators as: the overall level of tax burden, the number of tax payments and time to pay taxes. The level of tax burden in Ukraine is determined by the ratio of actual tax revenues to the consolidated state budget to the amount of gross domestic product. Based on the results of the analysis of the level of tax burden in Ukraine and the countries of the European Union, recommendations for optimizing the level of tax burden in Ukraine have been developed.