That the modern state couldn’t exist without taxes is something that doesn’t need to be argued to society. It is also acknowledged that tax burden influences not only the budget revenues, but investments, demand and supply, prices and others. All this has direct as well as indirect influence on the economic activity and production capacity. In the concept of tax burden the important fact is the connection of tax burden with the economic activity and production capacity. The influence of tax burden on budget tax revenues and production capacity can be realized in two different ways. On the one hand, tax burden influences production technologies, effective usage of resources that accordingly will be depicted on the production capacity and, on the other hand, the change of tax burden influences budget tax revenues that will be depicted on the economic activity.
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