Tymeychuk A. Strategy and tactics of the relationships in the system of "machine building enterprise-State Tax Service".

The relationships in the system "machine-building enterprises - State Taxing Department" are the research object. The theoretical and methodical-applied approaches to strategy and tactics of relationships in the system "machine-building enterprises - State Taxing Department" formation are the research subject. The development of theoretical, methodical principles and practical recommendations for strategy and tactics of relationships in the system "machine-building enterprises - State Taxing Department" formation are the research objectives. The systematization and generalization, economic and statistical, analytical, structural and logical, graphical are the research methods. The method for evaluating enterprise losses due to the existence of social and regional barriers in interaction between the machine-building enterprises and State Taxing Department has been firstly developed. The model of costs evaluation and losses while choosing and realizing the machine-building enterprises strategy and tactics of tax evasion, models for finding the maximum favorable volume of taxing and income tax rates for machine-building enterprises of Volyn region have been improved. The economic content, meaning, types and stages of formation, selection and realization of strategies and tactics of the relationship in the system "machine-building enterprises - State Taxing Department", mechanism for quantitative evaluation of the impact level of external and internal barriers to interaction between machine-building enterprise and State Taxing Department while using variance analysis and peer reviewing have been developed. The research results have been embedded in machine-building enterprises and academic process. The machine-building enterprises are the sphere of author's proposals application.