Ryabtsev A. Modelling of enterprise's optimal tax strategy

Object of research: tax management processes of enterprise. Purpose of research: modelling of enter-prise's optimal tax strategy, realization of which allows increasing its financial stability. Methods of research: system approach, methods of economic analysis and prognostication, statistical methods of economic infor-mation processing, operations research methods, meth-ods of economic and mathematical modelling. Results: The classification of contemporary tax optimization methods, which are used on domestic and foreign en-terprises, is developed. Taking into account this classi-fication allows the enterprise to choose such a group of methods that do not conflict with current legislation, are relevant to the enterprise's activity and allows to use fully the whole complex of tax concessions given by the legislation. The necessity of establishing the sys-tem of tax management on an enterprise in conditions of unstable economic environment is proved, their functional elements are determined. The conceptof an enterprise's optimal tax strategy synthesis is proposed. On the base of proposed concept the complex of eco-nomic and mathematical models of optimal tax strategy synthesis in the tax management system is developed. This complex fulfills the tax management mechanism on an enterprise, namely: the model of an enterprise's basic production assets dynamics, the model of tax planning, the model of an enterprise's cashflow man-agement. The algorithm of tax planning, which fulfills the tax strategy developed on the base of economic and mathematical models. Novelty: the concept of an en-terprise's optimal tax strategy synthesis based on sys-tem approach principles. Realization of the concept allows increasing the financial stability of enterprise in conditions of unstable economic environment; the model of an enterprise's basic production assets dy-namics based on the difference equations theory. The model allows estimating the tax influence on the enter-prise's development stability; the model of tax planning based on the differentiating equations theory. The model allows to determine tax amounts in the planning period the model of cashflow management of enterprise based on the simulating modeling methods. The model allows to determine the optimal structure of current assets in order to lower the tax burden on enterprise. Field of use: industrial