Based on the use of factor analysis methods and principal components, provide a variant of assessing the impact of tax consulting on the efficiency of small businesses in the Republic of Tatarstan. At the initial stage, a correlation analysis was carried out, which made it possible, first of all, to establish the closeness of a linear relationship between different economic indicators, to correctly determine the type of relationship. The authors form 3 main components, including the financial performance of small enterprises and organizations, as well as a number of indicators reflecting the quantitative parameters of their activities and the degree of development of the tax consulting market. An analysis of the results showed that the strongest influence on the resulting "Balanced financial result of small enterprises in the Republic of Tatarstan" has a certain sequence of groups of factors, built according to the strength of their influence on the resulting one. However, all three coefficients of the listed three components fundamentally differ slightly from each other, which indicates a comparable strength of the impact of all three main components on the effective attribute. Increasing the cost of tax advice leads to an increase in the profits of small businesses.
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Gazizov et al. (2024) studied this question.
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