On February 27, as part of the Caucasus School of Economics Public Lecture Series, a public lecture was held on the topic: Comparative Analysis of Financial Reporting and Tax Data.

The session was delivered by Salome Odisharia, Co-Founder of Lino Academy and a distinguished Tax Expert.

The lecture addressed a range of critically important issues, including:

• The manner in which the Revenue Service utilizes financial statements and accompanying explanatory notes within the framework of tax control and compliance procedures;
• The methodology and practical implications of comparing financial statements with tax declarations, including the associated risks, potential benefits, and tangible consequences for companies;
• The mechanisms through which data reported in tax declarations is verified against information submitted to the financial reporting portal.