Karpylyanska L. Mechanisms of interactions with large taxpayers modelling

Object of research: of co-operation of the specialized state tax inspections with the large payers of taxes of relatively tax administration. Purpose of research: development of complex of models of co-operation of the specialized state tax inspections with the large payers of taxes for the increase of efficiency of the system of tax administration. Methods of research: analysis of the systems, general theory of the systems, economical and mathematical modeling, methods of multicriterion optimization, methods of the dynamic programming, methods of the stochastically programming. Results: the analysis of the operating in Ukraine system of co-operation of the specialized state tax inspections is conducted with the large payers of taxes; existent approaches, methods and technologies of control of large payers of taxes, are analyses; basic principles of tax administration of large payers of taxes are certain; conception of design of co-operation of the specialized state tax inspections is worked out with the large payers of taxes; the model of planning of measures is worked out on tax control of large payers of taxes; the model of organization of process of penalty of tax obligations is worked out from the large payers of taxes; the complex of models is worked out on work with bankrupts; the structure of DMSS is offered on work with the large payers of taxes; offered approach to the estimation of efficiency models of co-operating with the large payers of taxes. Novelty: first: conception of design of co-operation of the specialized state tax inspections is worked out with the large payers of taxes; got further development: complex of models of co-operation of the specialized state tax inspections with the large payers of taxes in relation to the account of such their features, as importance for forming of budgets, considerable volume of economic activity and enormous social value; structure of DMSS on work with the large payers of taxes; improved: procedure of classification of large payers of taxes due to the use of method of main component for financially-economic performance indicators. Field of the use: republican.