TAXES AND BUSINESS: PROBLEMS AND SOLUTIONS

Abstract

This article examines the key issues arising in the interaction between taxation systems and business activities in modern economic conditions. Particular attention is paid to the challenges faced by enterprises due to high tax burdens, complex tax administration procedures, and inconsistencies in tax legislation. The study analyzes how these factors affect business development, investment activity, and overall economic growth. In addition, the article explores international best practices in improving tax systems and supporting entrepreneurship. Based on comparative analysis and systematic approaches, a number of practical solutions are proposed, including the simplification of tax administration, the introduction of digital tax technologies, and the optimization of tax incentives for businesses. The findings highlight the importance of creating a balanced tax environment that ensures both fiscal stability and favorable conditions for business growth.