Shevchenko O. Organizational and economic mechanism of enterprises tax obligations management

Object of research: processes of enterprise's tax obligations management. Purpose of research: devel-opment of complex of tools and methods to increase efficiency of organizational and economic mechanism of tax obligations management of enterprise that oper-ate under conditions of unstable tax environment based on system approach to the management by the aggre-gate of circulating assets with the use of elements of economic and mathematical modeling. Methods of research: systems approach, method of logical and empiric cognition, financial analysis, theory of risks, methods of economic forecasting, marginal analysis, economic and mathematical modeling. Results: the ground of necessity of determination of category "tax obligation" as the object of enterprises management is performed; conception of forming of organizational and economic mechanism of management by the taxes ob-ligations of enterprise is offered; approach to form the system of administrative account and analysis of taxes obligations in themanagement of expenses and results related to the enterprise activities is improved; the complex of tools and methods of forecasting tax pay-ments and composing the budget of taxes obligations of enterprise is developed; the simulation model of management of postponement and installment system of tax obligations is offered; the complex of require-ments and scheme of organization of the automated decision-making support system of the financial re-sources and taxes obligations management of enterprise is developed. Novelty: for the first time conception of forming the organizational and economic mechanism of tax obligations management of enterprise was created; the simulation model of management by a postpone-ment and arranging on the installment system of taxes obligations is offered; improved: tools of forecasting enterprise tax obligations; system of indexes for analy-sis of structure and dynamics of taxes obligations of enterprise; got further development: the ground of eco-nomic essence of category "taxes obligations of enter-prise"; complex of requirements and principles of con-struction of the automated decision-making support system of the enterprise tax obligations management. Field of the use: level of enterprises.