Ul’yana Yu. ROSHCHEKTAEVACorresponding author, Krasnodar Branch of Financial University under Government of Russian Federation, Krasnodar, Russian Federation uyuroschektaeva@fa.ru ORCID id: not available
Nikolai V. LEBEDEVKrasnodar Branch of Financial University under Government of Russian Federation, Krasnodar, Russian Federation nvlebedev@fa.ru ORCID id: not available
Svetlana V. SOLONINAKrasnodar Branch of Financial University under Government of Russian Federation, Krasnodar, Russian Federation svevic@mail.ru ORCID id: not available
Subject. The efficiency of Russian organizations, their ability to invest in their own development, and the resilience of the Russian economy to negative external factors. Objectives. Identify patterns in the transformation of Russian companies (excluding small businesses) during periods of macroeconomic shocks from 1995 to 2025. Methods. Comparative analysis, statistical observation. Results. It's been found that under the influence of major macroeconomic shocks and the geopolitical crisis that started in 2022, the absolute financial results (profit and loss balance) of Russian organizations (excluding small businesses) are declining, while relative indicators (profit margins, share of profitable companies) are showing relative stability. Conclusions. To ensure further growth of corporate sector profits, special attention needs to be paid to a balanced tax policy.
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