Some former USSR contries and Azerbaijan in terms of tax load

Taxes are the most natural source of income for financing the state's financial, economic and social duties. Since the values transferred by the state to the public sector through taxes cause a decrease in the income of individuals, it is perceived as a burden by taxpayers. In addition to the income of individuals and the state, tax burden has an impact on almost the entire economy. The tax burden is directly or indirectly related to economic factors such as informal economy, income distribution, unemployment level, inflation, devaluation, growth, development, saving, production, consumption and investment. In this framework in Azerbaijan and Eastern European countries separated from the USSR, which had a similar economic process in its close geography, the tax burden has been focused on and separate tax burden calculations were made. In addition, the reasons for the fluctuations in the tax burden calculated for these countries were tried to be found by comparing them with the economic factors affecting the tax burden. Due to these comparisons, economic factors, which country economies and tax burden sensitively react have been revealed. These researches, which should be done periodically for the economy of each country, constitute a source for the measures to be carried out in order to strengthen the economy in the future. At the same time, the high and harmful tax burden can be improved by economic tools, and development can be achieved in all areas of the country's economy with the regulations in the tax burden. In order to ensure growth, development and other developments in the national economy, the concept of individual tax burden is as important as the social tax burden. Because the attitudes and behaviors of individuals due to the tax burden affect the economic order. Undoubtedly, in countries where the individual tax burden is heavy, this situation also negatively affects the national economy. In addition, in individual tax burden studies, the general level of prices in the country, unemployment rate, minimum subsistence level, inflation, income level, type of taxes applied, poverty, and welfare level should be taken into account and compared with the fluctuations in the tax burden. As a matter of fact, by analyzing the fluctuations in the tax burden on a national basis or only these rates in international comparisons, results without a superficial and consistent basis will be reached. Likewise, if there is inequality between income levels in countries with equal rates of individual tax burden, individuals' sacrifice and attitudes towards taxes give different results. For this reason, factors affecting the income of individuals should also be carefully examined in individual tax burden studies. In the analysis of total tax burden, individual tax burden or other tax burden, all factors that affect tax burden rates should be considered. We conducted research on the factors affecting the total tax burden in the countries covered in our study, and the measures aimed at the development of the tax system and economy were explained. In our study, at the same time, based on the examples of families with low income in the economy of Azerbaijan, individual tax burden analyzes were made, and information was given about the necessary regulations to ensure a fair distribution of tax burden. As a result, with this study, the tax burden has been examined in detail, the necessary information for economic and individual welfare has been researched and the data that we think can be a source for such researches in other countries' economies in the future has been tried to be revealed. Keywords: Tax Burden, Social Tax Burden, Individual Tax Burden, Azerbaijan Tax System, Azerbaijan Tax Burden, Tax Burden Index, Tax Rates, Social Tax Burden.