In modern conditions, one of the main problems is the need to create a tax system that is adequate to the needs of both taxpayers and the state. Ideally, it, providing the state with financial resources, should not reduce the incentive of the taxpayer to engage in entrepreneurial activity. Moreover, for making tactical and strategic decisions, the theoretical and practical understanding of the category of tax burden is of the greatest importance, since it has a direct impact on the efficiency of the economic activity of the enterprise. The reason for the constant interest in assessing the tax burden lies in the essence of relations between the state and enterprises. So, companies are trying to minimize the tax burden, and therefore, assessing the tax burden becomes an important stage in its activities. At the same time, tax minimization is aimed not only at an absolute reduction in tax payments, but also at targeted transfer of the business to more favorable business conditions, in connection with which various methods of assessment, identification of dynamics, and the impact of the tax burden on the company's final results are used. In this regard, the paper presents an analytical assessment of the system of views on the concept of tax burden; systematization of methods for assessing the level of tax burden is given, depending on the goals and scope of their application; various methodological approaches to assessing the tax burden are characterized; presents the basics of tax optimization as the main way to reduce the tax burden on a business; reflects the relationship between the tax burden of the organization and a generalized indicator of efficiency.