Tomshinskaya I.N., Antysheva E.R., Ivanova N.V. Matrix Informative Instruments for the Development of Tax Management in Terms of Russia’s WTO Accession

Abstract: This article is focused on the development of tax management at the micro level. The transition to the knowledge-based economy makes top managers to develop and implement the recent informative instruments of tax management such as matrices. These instruments help to improve the efficiency, stimulate the development and boost the competitiveness at macro-, meso- and micro levels. The article sets out an analysis of prerequisites of the matrix models implementation. Matrix modeling is an element of strategic planning therefore tax is considered to be a functional system which is dependent on immanent and transcendent factors. The authors have suggested two matrices with different functions: tax risks assessment matrix and decision making matrix. As a result of building these models another informative instrument was identified that is the tax controlling; its goal, instruments and economic effect were defined. The authors made a conclusion that the system of tax management depends on a number of factors which influence should be considered when building the model. When building the qualitative model of tax management, it is necessary to build the mechanism of functioning and decision making process as well as to define actors at each stage. Russia's accession to the World Trade Organization makes it even more important and necessary to implement tax controlling allowing to increase efficiency of the entire financial controlling and accounting functioning as well as to reduce tax costs and shorten the term for executive decision making process. 

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