The change in the level of solvency and business activity of a taxpayer is a direct factor in reducing the ability of an organization to meet tax obligations. The result of the study of the interrelationship of these indicators is formalized in the form of a system of equations, the consolidated formula of which can be represented as a model for determining the parameters of the tax burden and the paying capacity of the payer under the impact of a change in the aggregate tax rate from its income. In this methodology, by taking an element-by-element account of all the factors of this interaction, the entire range of economic relations that arise between the state and the taxpayer in the process of distributing the taxpayer’s income in the context of the changing fiscal policy of the state is presented, and a number of available approaches to measuring the tax burden and the tax burden are compared.