Issues of assessing the impact of taxes on the financial position of enterprises

Abstract

The main purpose of this article is to study and assess the complex impact of tax obligations on the stability
and efficiency of the financial position of an enterprise. The study focuses not only on the negative role of taxes as a single part of the enterprise's income, but also on their impact on aspects such as investment attractiveness,
financial stability and competitiveness. The article analyzes the main types of taxes that enterprises may face within
the framework of modern taxation systems (income tax, value added tax, property tax, etc.) and considers how
they are reflected in the indicators of financial statements (balance sheet, profit and loss account and cash flow
statement). The article also concludes with practical recommendations for optimizing tax policy, which will serve as
a valuable guide for business managers, financiers and researchers.