Denisova A. The stimulant mechanism of enterprises tax control

Object of research: processes of functioning of the tax checking of enterprises system. Purpose of research: development of complex of instruments and methods of increase of efficiency of mechanism of tax control of enterprise on the base of introduction of modern principles and methods of stimulant management, that enables to reduce specific tax expenses and to increase the volumes of monetary resources of management subject. Methods of research: approach of the systems, methods of logical and empiric cognition, economical and mathematical modeling, models of financial mathematics. Results: the basic tendencies of becoming and development of the tax checking systems are analyses in Ukraine and world; directions of forming of stimulant mechanism of tax control of enterprises are certain and essence of basic categories is specified; conception of realization of stimulant mechanism of tax control of enterprises is worked out; the method of adjusting of activity of enterprise is reasonable on the base of index of the tax loading; the structural constituents of mechanism of realization of functions of internal tax control are certain on an enterprise; a method and indexes of estimation of efficiency of stimulant mechanism of tax control of enterprise are reasonable; the order of calculation and direction of application of index of tax risk is certain in the informative tax checking of enterprises system; the organizationally-economic features of realization of stimulant mechanism of tax control are certain on the enterprises of Ukraine; approbation of the offered developments and estimation of economic effect are conducted from realization of elements of stimulant mechanism of tax control. Novelty: conception of realization of stimulant mechanism of tax control of enterprises is first worked out; the methodological going got further development near determination of essence of category "tax audit" as to the constituent of stimulant mechanism of tax control of enterprises; the method of adjusting of activity of enterprise is improved on the base of index of the tax loading; the integral mechanism of realization of functions of internal tax control is offered; the method of account of informative risk got further development in the tax checking of enterprises system. Field of the use: level of enterprises.