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Information technology and its application become an increasingly important element in achieving competitiveness and efficient operation of modern companies. Unfortunately, business practice with the use of information technology significantly lags behind the business examples of successful companies in developed countries, as evidenced by the authors' research on the use of information technology in Serbian companies in early 2000.

The relevance of this article is due to the lack of improvement in tax legislation to account for the largest taxpayers, despite the fact that tax revenues account for more than half of all revenues to the budget. At the present stage, the tax administration system should simultaneously ensure: an increase in the level of tax collection, a reduction in the costs of taxpayers, the creation of convenient conditions for the performance of tax payment duties, and observance of the principle of equity. The article discusses the comparison of selection criteria for the largest taxpayers at the federal and regional levels.

In given article the technique of planning of carrying out of research and development on the basis of the volume determined models is described. Basically, the problems concerning top level of hierarchy, namely, problems of definition of the schedule chart of realization of the basic stages of research and development and volumes of expenses necessary for it are considered. The most effective and modern approach to realization of such substantiation is use of mathematical models. It is thus essential that the models applied to the decision of problems of this level, should consider not only internal properties of the enterprise are models of its organizational system, but also consider with accessible completeness of property of environment of the enterprise. As this completeness is rather limited, in view of incompleteness of the information on properties of environment of the enterprise, the planning technique should provide possibility of correction of planned offers, their recalculation under the specified data.