THEORETICAL FOUNDATIONS OF TAX BURDEN OPTIMIZATION
Keywords:
Tax burden, optimization, fiscal policy, tax rates, tax incentives, business entities, investment environment, state budget.Abstract
In this article, the effectiveness of fiscal policy in a market economy is one of the main factors ensuring the stability of the state financial system. The issue of the relationship between the size of state taxes and their impact on the economy has caused much debate in economic theory. From this point of view, the concept of the “Laffer curve” put forward by the American economist Arthur Laffer is recognized as an important theoretical tool in explaining the impact of the tax burden on economic efficiency.
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