The subject of study is the tax burden under digitalization of the economy. The purpose of study is to harmonize the interests of the state, regions and business entities, as well as to ensure their economic security. The work identifies opportunities for innovations in theoretical foundations of the tax burden which are primarily based on the balance theory, theory of cross-sectoral analysis and the theory of industrial markets. Taking into account the level of generalization, the objectives

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... the study and the current regulatory framework, the authors systematize the methods for analyzing the tax burden. To confirm the proposed theoretical provisions, a statistical tax burden analysis in the Kostroma region has been carried out. A new approach to the tax burden analysis is proposed in view to rectify existing shortcomings in the methods.