371 Matrix Models for Assessing the Taxation Subjects’ Interaction Under Uncertainty of Socio-Economic Processes Hanna Kucherova [0000-0002-8635-6758] , Olha Bilska [0000-0002-0940-8294] Classic Private University, 70B, Zhukovskoho Str., Zaporizhzhia, 69002, Ukraine kucherovahanna@gmail.com, lexusol1987@gmail.com Liudmyla Serhieieva [0000-0003-3207-0698] Zaporizhzhia State Medical University, 26, Mayakovskoho Ave., Zaporizhzhia, 69000, Ukraine sergeeva@optima.com.ua Abstract. Topicality of research into interactions between tax environment subjects is justified by growing uncertainty of changes in socio-economic processes. The aim of this study is to assess interaction between taxpayers, controlling bodies and public authorities in view of dominant paradigms and results of expert and sociological research on subjects with regard to the degree of their influence on tax environment climate. Interaction is defined as a certain type of relations between subjects that result in developing mutual influence which induces corresponding changes of their states. Interaction is essentially a poorly structured category, which dictates a need to use soft modeling and subjective evaluation methods (matrix models). According to the degree of influence on tax environment climate, public authorities are proved to be the most influential subject, while taxpayers are found to be the least influential. Summative value of subjects’ interaction is set as Very Good. It is determined by taxpayers’ data as the best among other subjects. Based on the analysis of dynamics in parameters and activity of interaction subjects it is argued that in order to improve subjects’ interaction productivity, it is appropriate to improve the mechanisms of subjects’ interaction with public authorities of all others. Keywords: assess, controlling bodies, interactions, influence, matrix models, public authorities, taxpayers. 1 Introduction Research into interaction between different subjects of socio-economic system in regard to taxation is getting increasingly popular as current social and economic processes are highly dynamic and taxation mechanisms need to be adjusted to ensure timely and adequate response to changes. Ongoing crisis in Ukraine redoubles uncertainty in decision-making, therefore a vast majority of actors in the state socio-