THE TAX BURDEN AND ITS IMPACT ON BUSINESS ACTIVITY
Keywords:
tax burden, business activity, taxation, investment, economic growth, fiscal policyAbstract
This article examines the concept of the tax burden and its impact on business activity from an economic perspective. The tax burden is considered one of the key determinants influencing business decisions, investment behavior, profitability, and competitiveness. By analyzing theoretical approaches and empirical findings from international and national studies, the paper evaluates how different levels and structures of taxation affect entrepreneurial activity. The study highlights that an excessive tax burden can constrain business growth, while an optimal and transparent tax system can stimulate economic development. The findings contribute to understanding the role of tax policy in creating a favorable business environment.
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