THE IMPACT OF TAX BURDEN ON ENSURING THE ECONOMIC SECURITY OF SMALL BUSINESSES AND ENTREPRENEURIAL ENTITIES

Abstract

This article provides an in-depth analysis of the role and impact of the tax burden in ensuring the economic security of small businesses and entrepreneurial entities. Within the framework of the research, the direct and indirect effects of the tax burden on financial stability, liquidity, investment activity, and competitiveness are examined. Particular attention is also paid to supporting the entrepreneurial environment through tax policy instruments, reducing the share of the shadow economy, and ensuring the long-term sustainable development of enterprises. In the study, tax burden indicators are calculated based on statistical data, and their relationship with the financial performance of enterprises is evaluated using correlation and regression methods. Based on the obtained results, practical recommendations are developed for forming an optimal tax burden for small business entities, improving fiscal incentive mechanisms, and strengthening economic security.