Sycheva Elena Ivanovna – Senior Lecturer, Academic Department of Taxes and Taxation, Moscow State University of Economics, Statistics and Informatics
Popova Svetlana Evgenyevna – Senior Lecturer, Academic Department of Accounting, Analysis and Audit, Moscow State University of Economics, Statistics and Informatics
The paper deals with the issues related to the analysis of large taxpayers economic growth stability with account of the following factors influencing it: capital shares in the net income, return on sales, turnover rates of the organization property and financial leverage. It provides a substantiation of possible decrease in reliability of financial statements analysis in context of tax legislation in the events of losses carry-forward when determining the tax base of corporate profit tax.
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