On the issue of the concept of comparability: levels of application and scope of application in data taxation

This work focuses on the study of the concept of data comparability. Despite the importance of ensuring comparability of data in theory, in practice, analysts often forget about the need to verify whether information collected from different sources, for different subjects of economic activity, is suitable for comparative research. Based on this: the object of the study is to directly ensure the comparability of data, and the subject of the study is the application of this theory in practice, with an emphasis on the field of taxation. Moving from general, abstract economic examples in theory related to financial data and reporting, the author gradually moves on to the study of comparability in transfer pricing, in industry analysis using such industry averages as profitability and tax burden. The article uses a number of scientific research methods: formal logical, induction and deduction, as well as dialectical research method. Studying Russian and foreign sources, the author identifies three levels in theory: accounting, correctional and expert; which is also a scientific novelty. With their help, the difficulties associated with comparing enterprises with different characteristics are considered, the scope of comparability is explored, taking into account factors such as differences in jurisdictions, economic conditions and the changing regulatory landscape. Shedding light on these issues, this article gradually delves into the application of the concept in practice in the analysis of tax-related data, pointing out both the positive and negative sides of using industry-wide relative indicators when comparing organizations. At the end of the study, it is concluded that there is a need to apply a more targeted approach when comparing the results of economic activity of organizations.

data comparability levels, the usefulness of information, data taxation, comparability of data, analysis of financial statements, tax burden, absolute indicators, relative indicators, types of economic activity, industry analysis