Serduyk O. Influence of taxes on functioning and a choice of strategy of the industrial enterprises

Object of the study economic relations connected with planning, adding and payment of the taxes industrial enterprise in process their economic activity. Objective of study is development scientifically-methodological positions and motivation practical recommendation on determination of the influence of the taxes on operation and choice to strategies industrial enterprise in condition of the modern stage to transformations of the economy of the Ukraine. Methods of research are analysis and syntheses, inductions and deductions, economy-statistical, simulation modelling. Theoretical and practical results: the new decision of the actual scientific problem of the improvement of the estimation of the influence of the taxes on operation and choice to strategies industrial enterprise; recommendations on further improvement of the tax factor when introducing investment project in process extended reproduction. Novelty is the most further development theoretical and scientifically-methodical positions, definingway of the reduction of the negative influence of the taxes on development industrial enterprise in condition of the transformational economy. Degree of the introduction by: CVC "NKMZ", JVC "Slovvazhmash". Branch of application is industrial enterprises.