The purpose of the research is to conduct research on the issues that make the economy as important as auditing and tax burden. Also, the main purpose of the article is to substantiate the audit burden put forward for the first time as a new concept and determine the method of evaluation.

The methodology of the research is based on research in the country and World International Literature, legal and other sources on the basis of tax burden and audit, the nature of their occurrence.

The practical importance of the research is related to the theoretical and practical analysis and evaluation of tax and audit burden. Also, both economic burdens have been identified in the country and the UIS, the assessment of which is carried out from a practical point of view. The assessment of the tax and audit burden in relation to macroeconomic indicators is carried out.

The results of the research. The Audit Service Market has not yet been sufficiently developed in the UIS countries, and its impact on the economy is not at a high level in this regard. Despite the fact that the audit burden acts as a means of pressure on the economy, it also manifests itself in the benefits it provides for the development of the business sector. The Audit burden is more on a mandatory basis in the country as a tax burden. The increase in the benefits of auditing for the economy and business sectors necessitates the development of voluntary audit services.

The originality and scientific novelty of the research is that the article for the first time presents an audit burden and is evaluated jointly with the tax burden on the basis of available sources in the country and UIS. The audit and tax burden have been identified, and the joint macroeconomic assessment is important both theoretically and practically.

Keywords: audit, audit burden, tax burden, macroeconomics, macroeconomic indica-tors, legislative base.