ISSN (print) 1995-2732
ISSN (online) 2412-9003




The article explains the meaning of, and guidelines for tax accounting factors in the valuation of metallurgical enterprises. A scheme of a tax and evaluation audit was developed and tested. Its place at working stages of an appraiser was determined. This paper contains a mechanism of adjustment of the final value of metallurgical enterprises, taking into account factors re-lated to maintenance of the register of shareholders. The term "tax inventory in the assessment" is introduced. The article also describes the results of the tax inventory: de-termination of property of the metallurgical complex and related tax risks, opportunities for the implementation of these or other tax schemes, which are used by an ap-praised metallurgical enterprise.


Business valuation, tax aspects of valuation, investment value, tax audit, tax inventory, tax base, tax factors, value adjustment, normalization of tax reporting, ownership structure of the business.

Alferovа Anna Viktorovna – Postgraduate Student, Russian State Social University, Moscow, Russia.

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