TAKING INTO ACCOUNT THE PARAMETERS OF THE REGIONAL ECONOMY WHEN ASSESSING A LEGAL ENTITY ON THE BASIS OF AIS "NALOG-3"

UDC 336.025
DOI: 10.36871/ek.up.p.r.2023.05.01.015

Authors

Ilya A. Slobodnyak,
Irkutsk National Research Technical University, Irkutsk, Russia
Polina V. Antipina,
Baikal State University, Irkutsk, Russia

Abstract

The article deals with issues related to the methodology for assessing legal entities, which was proposed by the federal tax service in 2023. A hypothesis is put forward and proved that ignoring the regional component when conducting financial analysis significantly reduces the value of its results, can potentially lead to incorrect management decisions and build the vector of work of the tax authorities themselves. Using digital factual material, it is proved that the regional component for some types of taxes is a factor that determines their level. Develop proposals to address these deficiencies.

Keywords

regional economy, structural imbalances, tax statistics, regional disparities, financial analysis