To the issue of assessing the “health” of medical organizations-borrowers from accounting point of view for a commercial bank

Abstract

The article deals with the problem of misrepresentation of the accounting statements of medical organizations-borrowers of a commercial bank-small and medium-sized segment-in order to underestimate the tax base in the current realities of the growing tax burden and strengthening control by the tax authorities. The key points of distortion, the legislation regulating the concept of “unjustified tax benefit”, and the impact of tax optimization schemes on the banking structure are presented. The study of the peculiarities of distorting the financial results of medical organizations showed that the most common methods are conducting turnover with affiliated legal entities, splitting the business into units with different tax regimes, and overstating expenses, including the cost price. For the purposes of tax risk foresight, commercial banks try to identify the tax optimization schemes used.