A significant gap in the known methods for assessing the levels of metal artifacts in X-ray computed tomography and approaches to their reduction is an almost complete disregard for the physical nature of this artifact—the proximity to zero of radioscopic transparency. The proposed work fills this gap. A mathematical model has been developed for evaluating metal artifacts in X-ray computed tomography as applied to the geometry of a parallel beam. The simulation model was transformed into an algorithm, and a Mathcad program was designed to simulate images of the internal structure of the test objects. The algorithm for estimating the studied artifact includes the stages of generating sinograms and estimating the distributions of the linear coefficient over the sections of the object based on the back projection method with filtering. The efficiency of the metal artifacts simulation algorithm is demonstrated in the example of symmetric and asymmetric objects with low- and high-density inclusions and inclusions from materials with high atomic number values. The possibility of reducing metal artifacts with the help of a rational choice of the maximum energy of X-ray radiation and the ADC bit depth is illustrated. For example, for an aluminum cylinder 200 mm in diameter with a central cylindrical cavity 80 mm in diameter, cylindrical inserts 12 mm in diameter with material densities from 1.5 g/cm3 to 10 g/cm3, and effective atomic numbers of materials from 13 to 47, the numerical simulation method proved the following: it is practically unattainable to significantly reduce the level of metal artifacts by increasing the ADC capacity to the maximum X-ray energy of 160 keV; the desired effect is achieved by simultaneously increasing the maximum X-ray energy to 225 keV and the ADC capacity to 24 or 32; increasing the maximum X-ray energy from 160 keV to 225 keV leads to an increase in the energy absorbed in the material of the test object by 26%. The results of this research can be used at the design stage of X-ray computed tomography systems designed to control objects with fragments of low radiation transparency.