Spiridonov A. Enterprises' taxation processes modelling in economy in transition

Object of research: processes of formation, accounting and control of enterprises' taxation basis under conditions of transitional economy. Purpose of research: model complex develop-ment for enterprises taxation organisation under conditions of transitional economy. Methods of research: management methods, system analy-sis, economic and mathematical modelling. Re-sults: the conclusion on miscorrelation between current tax system and today's economic needs is made; new conception of enterprises taxation modelling under conditions of transitional econ-omy is developed; motivation for enterprises to hide in shadows are analyzed and on basis of author's technique estimation of average tax rate for different type enterprises is performed; for-mal procedures of potential enterprises' tax level and tax basis estimation under conditions of transitional economy are synthesized; economic and mathematical model complex for enter-prises' tax debt reduction is developed; models of co-influence between enterprisesand tax-bodies, allowing to increase the efficiency of State Tax Administration are developed. Nov-elty: conception of enterprises taxation model-ling under conditions of transitional economy, allowing to increase the efficiency of co-influence between enterprises and tax-bodies; model of optimal enterprise's tax strategy for-mation, allowing to estimate taxation influence on productive potential and gives an ability to rise social and economic efficiency of enterprise taxation under current conditions; economic and mathematical model complex for enterprises' tax debt reduction, allowing to shorten the proc-ess of policy determination for tax-collectors; complex of dynamic models of co-influence be-tween enterprises and tax-bodies, allowing to determine the amounts of tax debts and the sources of their reduction. Field of use: indus-trial.