Risk assessment of the activities of IT organizations applying the general and simplified taxation systems

Subject. The article discusses tax incentives for IT business by the State through general and simplified taxation system, and considers business risk in these two situations. Objectives. The purpose of the study is to analyze and evaluate the impact of tax indicators of the tax properties of IT organizations on due diligence, when applying general and simplified taxation regimes. Methods. We analyzed information on the activities in 2021 of 304 IT organizations registered in the Tyumen Oblast, based on data from the SPARK-Interfax system. Analyzed indicators: applicable tax regime; revenue; net profit; amount of taxes paid; return on sales; profit before taxation and interest payments; tax burden; due diligence index. The study was conducted with RStudio in the following sequence: characteristics of organizations; descriptive statistics of the due diligence index of organizations applying the general (GTS) and simplified taxation system (STS); correlation analysis of the listed indicators. Results. For organizations using the STS, the due diligence index has a positive relationship with tax burden, and for those using the GTS, this relationship is reversed. Preferential tax regime does not fully create a favorable environment for IT business, and for GTS, the question of the legality of reducing the tax burden arises. Conclusions. The findings demonstrated the importance of tax management and the need to update the federal and regional policy of tax incentives for IT organizations.