Abstract: The article is devoted to the study of the impact of the tax burden on the main macroeconomic indicators, focusing on how different taxation policies influence economic development. It examines traditional approaches to taxation, outlining their advantages and challenges, particularly highlighting issues such as corruption, ineffective budget planning, and tax evasion, which can significantly undermine the efficiency of fiscal systems and economic stability. The study presents the results of a cluster analysis of countries worldwide with varying levels of tax burden and economic performance, allowing for a comparative assessment of taxation's influence on economic growth. The findings indicate that a high tax burden can slow down economic growth, discourage business activity, and contribute to rising unemployment due to increased costs for enterprises and individuals.

However, the impact on gross capital accumulation and savings remains a subject of debate, as different economies respond differently to tax policies depending on their fiscal discipline, economic structure, and governance efficiency. The study suggests that taxation should be designed to optimize revenue generation while minimizing negative effects on economic incentives.

It is emphasized that, given modern global and local challenges, tax policy should not merely serve as a mechanism for filling the state budget but should also be an effective tool for stimulating socioeconomic progress. In an era marked by rapid technological advancements, globalization, and financial uncertainties, governments must develop adaptive and transparent tax strategies that support economic resilience, encourage entrepreneurship, and promote social equity. By implementing effective tax regulations and combating tax evasion, policymakers can create a fairer and more predictable economic environment.