Iastrebova G. Enterprise Tax Load Modeling in Transformational Economics Environment

Object of Research: enterprise taxation processes; Work Objective: adaptive economic-mathematical models development for enterprise tax load management, allowing forming effective management decisions regarding its financial and economic activity indicators improvement; Research Methods and Apparatus: system approach, theory of adaptive management, method of system dynamics, methods of Probability theory and mathematical statistics, methods of optimization; Microsoft Excel tabular processor, STATISTICA 6.0, Vensim PLE 5.5d application packages; Theoretical and Practical Results: improved: complex of models, designed to evaluate, analyze and forecast tax load, accomplish tax optimization and implement management decisions for enterprise tax liability, which, unlike those already existing, is built on adaptive principles; mechanism for tax optimization, which implements direct conditional extremum search in undetermined environment with distinction based on simulation models use; further development wasgiven to: models of enterprise taxation processes based on system dynamics method, which particular feature lays in ability to describe an object of modeling in real-time mode and to obtain its prognostic characteristics; principles and criteria of enterprise tax load management in transformational economics environment, which, unlike existing, provide harmonization between the taxpayers’ and governmental interests, and increase enterprise management efficiency; mechanism of management decisions support, implementing models of different scenarios analysis and evaluation for enterprise tax load management. The latter was accomplished assuming influence realization on enterprise economic indicators; Practical Value: present developments were practically applied in activities of the following enterprises: LTD «KODA», LTD «SILVER THREAD», LTD «TORSING», area of application: enterprise taxation management.