Tsurkan I. Management of enterprise's tax loading on the basis of increasing the efficiency of production resources usage

This thesis is devoted to developing theoretical, methodical and practical principles of managing enterprise’s tax loading on the basis of increasing efficiency of the production resource usage. The mechanism of influence of three characteristics consisting of labor, material , technical, financial, informational, nonmaterial and time resources of the enterprise’s tax payments has been deter-mined and scientifically substantiated. The model of determining optimal options of using vehicle fleets to optimize enterprise tax payments has been developed and scientifically substantiated as well. Economic content of the optimization model of the production program where enterprise resources are considered to have influ-ence on tax payments has been scientifically substantiated and inte-gral indexing of evaluating tax loading has also been proposed. To realize scientific statements, conclusions and recommendations in real conditions of an industrial enterprise, the methodic formation of mechanized tax paymentmanagement has been proposed.