Conceptual Image of Intellectual Optimization Technology for Anti-crisis Tax Management Innovations in Relation to High-Tech Enterprises

Abstract

The problematic task of complex taxation is considered in relation to a high-tech industrial enterprise for two categories of macro situations: “ordinary” and crisis one. The criticality of the taxation factor is shown and the main disadvantages of the tax system for the discussed area are highlighted using the example of modern Russian realities. A typological variety of tax environments associated with a modern Russian high-tech enterprise is presented and they are integrated into a system. They are classified on the basis of taxpayer subjectivity in the context of the hierarchical level (macro-, meso- and microlevels) and country affiliation. Substantial formulation and formalization of the optimal taxation problem for the external macroenvironment for cases of non-crisis and crisis situations are presented. Software and mathematical tools for solving it are configured. There are demo example and references to testing the proposed development.