Analysis of tax burden optimisation methods based on accounting and statistical tools

Abstract

The article reveals the role of accounting and statistical instruments in optimizing the tax burden of Ukrainian enterprises under conditions of fiscal digitalization and wartime challenges. The article explores methods and tools for tax burden optimization based on accounting and statistical instruments in the Ukrainian business environment of 2025. It defines key taxation systems – general and simplified – their characteristics and limitations for different business categories. Particular attention is given to special tax regimes and incentive programs, including Diia City for IT companies, industrial park incentives, large investment exemptions, and the Defense City regime, as well as the role of automated ERP systems and SAF-T UA compliance in tax planning. Methods. The study applies systematic analysis of scientific publications, normative legal acts of Ukrainian tax legislation, and open statistical data from the State Tax Service and the Ministry of Finance. Comparative-analytical methods were used to assess the effectiveness of different taxation systems and special tax regimes in 2024-2025. Structural-functional approach was employed to determine the role of accounting and statistical instruments in tax planning. Statistical analysis and scenario modeling methods were applied to forecast tax liabilities under various taxation regimes. Results. The findings demonstrate that accounting and statistical instruments have become catalysts for improving tax planning efficiency and reducing fiscal risks. Implementation of automated ERP systems, SAF-T UA compliance, and information-analytical platforms facilitate tax burden optimization through strategic scenario modeling and liability forecasting. Statistical data show that 68.2% of Ukrainian enterprises choose the simplified taxation system, benefiting from reduced administrative burden. However, challenges include adaptation to complex digitalization requirements, limited access of small businesses to sophisticated tax planning systems, and the need for enhanced accounting professional qualifications. Conclusions. Integration of accounting and statistical instruments serves as a strategic direction for enterprise tax burden optimization. Effective use of special tax regimes (Diia City, industrial parks, Defense City) combined with automated systems ensures reduced effective tax rates, enhanced calculation accuracy, and establishes a modern model of taxpayer interaction with fiscal authorities. Future research should focus on developing an integrated framework for assessing tax optimization effectiveness considering sectoral specifics and regional operational characteristics.