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0223U003663,
0121U111676
,
Practical improvement of the risk assessment system of controlled operations taking into account the best world practice
Brekhov Serhii S., Кандидат економічних наук
08-06-2023
State Tax University
Report: 392 pages, 49 tables, 17 figures, 17 appendices, 120 sources. The object of the study is social relations in the field of international tax cooperation regarding the development of the transfer pricing control system. The purpose of the study is to formulate scientifically based proposals and recommendations for the development of administrative and legal principles for improving the activities of authorized units of the STS, which carry out measures related to risk management in the field of control over transfer pricing. Research methods – extrapolation (when determining the possibility of implementing the existing world experience into the domestic practice of assessing the risks of transfer pricing); formal and logical (when analyzing macroeconomic indicators, industry statistics and the practice of erosion of the tax base). The theoretical and methodological prerequisites for building a transfer pricing risk assessment system have been studied. Analytical tools for determining and assessing risks related to transfer pricing in Ukraine were analyzed. In particular, transfer pricing risk zones have been identified on the basis of statistical indicators, and indicators of non-compliance with the principle of an "outstretched hand" in the context of the recommendations of international organizations have been singled out. Practical recommendations have been developed for improving approaches and optimizing risk assessment processes for transfer pricing issues in the activities of the STS of Ukraine, as well as proposed amendments to regulatory acts aimed at improving the activities of the STS in the field of transfer pricing risk assessment and management.
Boreiko Nataliia V
Brekhov Serhii S.
Deineka Viktoriia F.
Nagorichna Olga Stepanivna
Shavlo Iryna
2023-06-08
Updated: 2025-12-08
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