Registration Number
0222U004678,
0121U109968
, R & D reports
Title
Scientific substantiation of unified methodological approaches to the collecting and analyzing of data on the economic and fiscal consequences of BEPS in Ukraine
popup.stage_title
Head
Oleinikova Liudmyla H., Кандидат економічних наук
Registration Date
13-10-2022
Organization
State Educational Institution "Academy of Financial Management"
popup.description2
BASE EROSION AND PROFIT SHIFTING (BEPS), BEPS ACTION PLAN, SOURCES OF INFORMATION, INDICATORS FOR EVALUATION THE SCALE OF BEPS, INTERNATIONAL GROUPS OF COMPANIES.
Object of research: tax system of Ukraine in the system of international tax relations.
Purpose: scientific substantiation of theoretical and institutional principles, scientific and methodological approaches and practical proposals for measuring the impact, scale of fiscal and economic effect of the implementation of measures to combat BEPS in Ukraine.
Research methods: abstract-logical, systematization, comparative analysis, computational-constructive analytical, dialectical and formal logic.
Results and their novelty:
- limited sources of information for BEPS analysis according to OECD indicators;
- OECD indicators for BEPS assessment were found to have methodological shortcomings;
- it is justified that the implementation of measures to combat BEPS should be carried out not only taking into account the results of calculations of OECD indicators, but should also be based on other empirical studies;
- it is proved that for Ukraine the calculation of a number of indicators used in the analysis of OECD indicators can be difficult;
- suggested ways to solve the problems of creating conditions for the analysis of indicators of Step 11 of the BEPS Action Plan by forming organizational support for obtaining and processing relevant information, calculating the necessary indicators and their interpretation, as well as transmitting a number of OECD aggregate data for use in calculations indicators at the global level;
- formulated scientifically sound recommendations on: methodology for forming an information base of indicators to identify signs of BEPS in the activities of companies (according to OECD indicators), as well as their analysis; improving national legislation to analyze BEPS;
- proposals for the use of data for the calculation of indicators of Step 11 of the BEPS Action Plan in the analytical work o
Product Description
popup.authors
Ivanytska Olga M
Klymenko Kateryna V.
Kornieieva Yuliia
Koshchuk Tetiana V.
Oleinikova Luidmyla H.
Tkachenko Nataliia B.
popup.nrat_date
2022-10-13
