Object of the research: the process of managerial decision –making in compliance with tax risks; Purpose of the thesis: improvement of the processes of managerial decision –making in compliance with tax risks owing to development of theoretical and methodical positions and practical recommendations with reference to tax risk management at industrial enterprise; Methods of the research and device: method of theoretical generalization, decision fork, ARIMA -ARPSS method and discriminative analysis, Var-methods of historical modeling and variational- covariance, simulation modeling of Monte-Carlo, expert evaluation, diagram Isikavi design, ranking of tax risks by Neyman - Morgenshtern utility function, multicriteria utility theory (MAUT), method of analytical hierarchy, multiplicative method of analytical hierarchy; Theoretical and practical results: improved: the definition of tax risk, under which it is suggested to understand a contingency of fallout uprisal for the subject of tax jural relationship, connected with process of taxation, stipulated by negative deviation from foreseen future states, that doesn’t limit tax risk only by tax legislation changes, considering possibilities of arising of non-financial loses, tax risks classification, in which allotment of risks groups is substantiated on grounds of influence depending on what fractional exertion of more general type of risk tax risk is referred to. On this ground delimitation of tax-legislative, commercial-legislative, tax-operating, tax-payment risks and risks of fiscal approach, that are different in their specificities in management and appraisement is realized; methodological approach to tax risks management at the machine-building enterprise, that varies from traditional approaches in that taking into account a necessity of differentiation of management techniques of different types of tax risks detached in classifications, and also defines parameters of using reasonable methods of tax risks appraisement; Got further development: principles of tax risks management, among which special principles depicting a peculiar features of tax risks management : caution, forestalling, apparent economic expediency, non-property loss record, confidentiality, are marked; methodological support of the process of managerial decision-making about activity of the machine-building enterprise inclusive of tax risks; Subject and extent of introduction : the development results have been introduced in practical activities at Academic and RPE“Tehmash”, LLC“Prominvest Kharkiv”, JSC “Ross”, Kharkiv National University of Economics when teaching a discipline “Administering of Taxation” for magisters of speciality “Tax Assessment”; sphere of using : tax risks management of the enterprise.
