Subject. This article deals with the issues related to the tax burden of enterprises. Objectives. The article aims to analyze the impact of the tax burden of companies using preferential taxation on the investment activities of the region. Methods. For the study, we used the methods of analysis, classification, comparison, generalization, grouping, modeling, pair correlation (Pearson coefficients), and the statistical methods. Results. The article describes the impact of the priority social and economic development area (PSEDA) residents' tax burden and tax amount on the investment activities of the region. The residents' tax burden is determined on the basis of the amount of capital invested and income. Conclusions. Despite tax breaks and preferences, most residents experience an increase in the tax burden. Many businesses do not benefit from tax breaks. However, the terms of preferential taxation continue attracting residents.
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