Zherlitsyn D. Synthesis of tax management system of the enterprise

Object of research: processes of tax management at enterprises. Purpose of research: development of mecha-nisms of tax management system functioning at enterprise that function under condition of unstable tax environment based on system approach to management and involving elements of economic and mathematical modeling. Meth-ods of research: methods of logical and empirical cogni-tion of tax mechanisms, financial analysis, risks theory, economic forecasting and planning, economic and mathematical modeling, financial mathematics. Results: conception of tax management system synthesis at enter-prise; designed the methodology of complex tax analysis accounting for peculiarities of dataware of tax manage-ment processes at enterprises based on data of accounting and taxation records; improved the mechanism of analysis of interconnections of taxes and material flows based on use the principle of logistic approach to management and methods of economic and mathematical modeling; got further development methodology of tax payments flows planning based on use of system dynamics methods; de-veloped the mechanism of quantitative estimates of tax risks of enterprise based on tax legislation, grounded or-ganizational aspects of implementation of developed mechanisms within system of economic management of enterprise; pointed out strategic, tactic and operative measures within tax management system at enterprise; analyzed features of implementation the tax management functions into activity of a particular. On this basis was synthesized complex of mechanisms to increase the effi-ciency of subsystem of tax management and performed the estimates of revenues of implementing new manage-ment mechanisms. Novelty: At first time designed con-ception of synthesis tax management system of enterprise; developed original methodology of conducting complex tax analysis based on use of information of managerial accounting at enterprise; improved the mechanism of tax and material flows analysis based on principles of logistic approach to management; got further development meth-odology of planning flows of obligatory payments of en-terprise; created new mechanism to estimate enterprise tax risk based on principles of general risks theory and taking into account peculiarities of economic analysis legislative background of tax mechanisms. Field of use: enterprises.