Some selected results of semiempirical calculations (AM1, INDO/S-CI-1,
Modified INDO) related to observed in the presence of acetic acid all
oxazine-isoalloxazine phototautomerism are demonstrated. Good correlat
ion of experimentally observed phototautomeric efficiencies with calcu
lated electron density changes on N-1 and N-10 atoms are shown for sev
eral methyl- and cyanoalloxazines. Strong solvent- induced charge redi
stribution between both nitrogens is correctly predicted theoretically
as being a cause of apparent instability of the isoalloxazinic tautom
er in its ground state. The experimental study revealed also the compl
ex dependence of phototautomeric effect on: (i) polarity of the medium
expressed by Onsager function and (ii) solvent-acetic acid interactio
n reflected by the equisolvation points.