Tax optimization as a factor of legal control in solving the problem of investments

The article includes the issues of legal control of tax optimization, where particularly investment is considered as a continuation of the comparative legal research of tax optimization in Russia. It lets to look at capability of law in setting the limits of tax optimization of the investment process, where the following method is used: as a criteria for assessing the optimality of the investment process there are some factors of legal regulation of taxation described with the use of the incentive: Ф=F(x 1,x 2,:,x n). It should be noted that the condition of tax assessment in Russia is taken into account. The following situation is examined, when each option, based on the theory of decision making and situational modeling, corresponds to a single optimization result (determinacy of decision making), where each option i and condition j, (characterizing profitableness) corresponds to the result of the decision х ij and the resulting matrix solution: ||x ij||,i=1,2,:m; j=1,2,:,m, reflects the limited resources and its legal action in the tax area when making decisions from the condition: gi(xj)m. As a result of the research task solution, taking into account revenue laws, the investor gets to reduce their tax base or to pay tax at a reduced rate, that is, to optimize the tax without significantly increasing risk, provided that the state tax authorities, obtain a positive result overall.