Yarova N. Tax burden and its assessment

Object is economic relations in the process of taxation on macro-, meso- and micro-levels; the goal of the research is to develop theoretical theses as well as design the methodical approaches to the tax burden assessment on the level of economy, sectors and individual companies based on the requirements to improve investment activity of the companies as well as general economical growth; theoretical and practical results - new methodological approach to the company tax burden assessment was designed; implementation level - the practical value of results of this research is confirmed by acknowledgement and usage of the developed methodology by the State tax Administration of Ukraine.