Outline of directions for optimization of the tax burden on trade activities: challenges and risks

Abstract

The article considers the problem of optimizing the tax burden in the trade activities of Ukraine, which is extremely relevant given the frequent changes in tax legislation, the growing level of competition and the impact of martial law. It is proven that trade enterprises of various scales face a number of challenges, in particular, the uncertainty of the legislative field, increased tax pressure during crisis periods and the lack of targeted tax benefits for the industry. At the same time, the implementation of tax burden optimization is accompanied by risks, among which the use of aggressive tax avoidance schemes, underestimation of the long-term consequences of tax decisions and excessive dependence on external consultants are particularly dangerous. The analysis proves the importance of a balanced approach to tax policy, which takes into account both the state's need to fill the budget and the interests of business in sustainable development. The decline in the number of trading enterprises in recent years indicates the vulnerability of the industry to economic and political shocks, as well as the negative impact of excessive tax burden on profitability and competitiveness. The article identifies factors that exacerbate this trend, in particular, uncertainty in the legal sphere, disruptions in logistics and a decrease in the purchasing power of the population. The purpose of the study was to identify the main challenges and risks for trading enterprises in the context of changes in the tax environment and develop recommendations for optimizing the tax burden. The object is domestic trading companies that are under the influence of dynamic market changes and regulatory innovations. The main tasks are to assess the impact of tax factors on financial stability and develop proposals for safe and effective methods of optimizing taxation. The results of the study are useful both for scholars studying trade economics and tax processes, and for practitioners interested in implementing rational approaches to tax liability management.