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Introduction. The presence of a strategy and a strategic plan, necessary for determining the direction of the enterprise development and for making informed decisions, allows enterprise to achieve its goals with confidence and, at the same time, to respond flexibly to changes in the external environment, especially in times of crisis.Problem Statement. The formation of sustainable development strategies requires sufficient consultancy costs and technologies that are designed for being used by large enterprises with professionals having relevant expertise. However, most of all, during the crisis, small and medium-sized enterprises of the service sector suffer from it, which prevents them from using such consulting and technologies.Purpose. The development of a verbal model for shaping an optimal strategy for sustainable development of small and medium-sized enterprises of the service sector in times of crisis to find, to evaluate, and to support effective management decisions. Materials and Methods. Methods of formal logic, qualitative methods of verbal analysis, methods of discrete mathematics, and benchmarking method.Results. A verbal model has been developed for classifying the current state of enterprises on the basis of qualitative methods. The model is adapted for the possibility of its use in the presence of an arbitrary set of criteria and their values. A model has been developed for the automatically finding the optimal path (strategy) from a certain alternative (the current state of the enterprise) to an alternative that is guaranteed to belong either to the next better class (short-term strategy), or to the best class (long-term strategy).Conclusions. The verbal model allows us to describe and to classify the states of small and medium-sized enterprises of the service sector in any branch of business and automatically produces optimal strategies for their sustainable development. The criteria for optimal strategy may be the time and cost of achieving the required state of enterprise.

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The problem of investigating the impact of taxation on the behavior of economic agents remains relevant within a long period of time. This is due, on the one hand, to the multiplicity of channels of this influence, which cover different aspects of people's activity (consumption, investment, employment etc.), and on the other – due to the importance of this issue for the economic government policy. One of the powerful channels of the influence of taxation on the economic agents’ activity of is opportunism as a behavioral property. The effect of this channel is tax evasion – one of the most pressing issues within this range of problems. The article proposes a system-dynamic model that takes into account traditional factors that influence tax evasion (tax control parameters), as well as the assumption that people's tax behavior can be determined by their financial status. The model allows to adjust the parameters of taxation and tax control, as well as the elasticity of reaction of economic agents as for tax evasion, depending on their level of income. Three groups of agents by income criterion are considered, the transitions between groups is modeled as a non-stationary Markov random process with the calculation of conditional transition probabilities at each time step, depending on the indicators of tax control effectiveness. Further directions of the study foresee detailed substantiation of the parameters of the model operators on the basis of the research of real regularities, that determine the intergroup dynamics and mechanisms of evasion, characteristic for different income groups. The model can be used as a virtual training ground, providing extensive experimentation options to test various theoretical assumptions and to study the influence of exogenous factors on the dynamics of endogenous variables, as well as building regression meta-models that will reflect the dependence of the selected response functions of the a number of exogenous factors, taking into account their combined effect.