Formalization of model of tax optimization at the decision of the problem of investment in the conditions of existing

In work the questions connected with formalisation of model of tax optimisation are considered, in the conditions of existing economic sanctions and they are considered from the point of view of is standard-legal regulating factors. The urgency of the given theme of research is caused by the theoretical and practical importance of the questions connected with legal regulation of tax optimisation in the conditions of existing economic sanctions and in particular of process of investment, as continuation of complex researches of legal regulation of tax optimisation in Russia. As criteria of an estimation of an optimality of investment process the approach according to which in optimisation ofprocess of the taxation at investment stimulating function will be used is represented: 0=F (xl, x2: xn), consisting from: investment management from a state position - x1; investment management from a position of investors - x2; investment management from a position of heads of the enterprises - x3; values of the social importance for region as a whole - x4, where xj (j=1,2: n) - the parametres considered at decision-making (reflecting resources of decisions). It is thus considered conditions of the existing taxation, and also results of optimisation of the taxation. In work the situation when to each variant of optimisation, being based on the theory of decision-making and situational modelling, practical activities experience is considered, there corresponds unique result (determinancy of a choice of the decision), that is, to each variant i and to a condition j, characterising utility, there corresponds result of the decision xij. A received matrix of the decision: 11 xij 11, i=1,2:m; j=1,2: m, on the basis of mathematical model of a problem of optimisation in entry conditions which reflect limitation of resources and actions at decision-making, we define conditions: gi (xj) -ai, ki (xj) =bi; cj -xj -di, i=1,2; m; j=1,2: n; n- m. In results of the decision of a research problem are caused not only theoretical, but also the practical importance of the questions connected with legal regulation and with an establishment of borders of tax optimisation within the limits of existing conditions of economic sanctions. The urgency is caused not only a legal component of the taxation, but also economic safety of Russia as a whole where the decision ofproblems of investment creates possibility to lower taxable base, to pay the tax under the lowered rate within the limits of legal mechanisms of the existing legislation. Hence, there is a possibility to optimise the tax without appreciable increase in risk, under condition of that state structures of management of objects of investment will receive positive result through corresponding optimization of taxes within the limits of existing economic sanctions, return of investments and increase have arrived as a whole.