Методологические подходы к оценке налоговой устойчивости компании в России на современном этапе

Abstract

Importance: in recent years there has been an active development of such a field of knowledge and practical analytics as tax management in our country. The allocation of a separate vector of managerial impacts – tax – is due to the fact that managers are gradually coming to understand that analytics in the field of tax payments of the company is of critical importance for improving business efficiency. Such significance is explained both by the volume of amounts that are levied by the state, and by the potential for their reduction in the effective formation and implementation of corporate tax policy. Purpose: the article is devoted to the study of methodological approaches to assessing the tax stability of a Russian company. Research design: the theoretical and methodological basis of the study was the provisions of the theories and concepts of tax management, financial analysis, and the theory of system stability. In the course of the research, general and special methods of scientific cognition were used: a systematic approach, categorical, logical-structural analysis and synthesis, detailing and generalization, grouping and comparison. Results: definitions of the concept of «tax sustainability of a company» are considered, a review and critical analysis of the approaches of various authors to its assessment is carried out. It has been revealed that many researchers propose to assess tax sustainability in the context of assessing the financial stability of a company, which is not fully methodologically correct. It is proved that the assessment of the company’s tax sustainability should be based on the use of a set of integral and partial indicators.