Methods for determining and optimizing the tax burden of an organization

The article is devoted to the problems of tax optimization. The paper considers the main methods of assessing the tax burden, as well as its main optimization methods. Although there are many methods for measuring the tax burden, choosing the optimal approach that takes into account all the nuances remains a difficult task for each specific organization with several variables due to the lack of a unified methodology for calculating this indicator. The study also presents judicial practice on such a method of tax optimization as "fragmentation" of a business.