{"id":13250,"date":"2020-03-19T14:06:51","date_gmt":"2020-03-19T12:06:51","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=13250"},"modified":"2020-03-19T14:21:42","modified_gmt":"2020-03-19T12:21:42","slug":"methodology-of-accounting-and-auditing","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/methodology-of-accounting-and-auditing\/","title":{"rendered":"Koblianska Olena, Portnova Olena, Koblianska Galina. Methodology of Accounting and Auditing of Calculation of Enterprises with Suppliers and Contractors"},"content":{"rendered":"

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JEL Classification<\/strong>: M 40.<\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-09<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Koblianska\u00a0Olena<\/strong>, Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Candidate of Economic Sciences, Kyiv, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0002-7455-8539<\/a>
\ne-mail<\/strong>: elenakob@ukr.net<\/a><\/p>\n

Portnova\u00a0Olena<\/strong>, Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-8459-654X<\/a>
\ne-mail<\/strong>: ladyboomboom@ukr.net<\/a><\/p>\n

Koblianska\u00a0Galina<\/strong>, accountant, PhD in Economics, Kyiv, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-5262-6820<\/a>
\ne-mail<\/strong>: gkoblianska@gmail.com<\/a><\/p>\n

Methodology of Accounting and Auditing of Calculation of Enterprises with Suppliers and Contractors<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. The globalization of the financial sector is drawing attention to new macroeconomic phenomena, which are transnational corporations using differences between different countries’ tax regimes in order to minimize their tax obligations. The imperfect mechanisms and the almost inactive levers of the existing state regulation of financial markets and foreign economic activity in Ukraine create the conditions for the hidden outflow of resources beyond the borders of the national financial system. So significant prerequisites for the introduction of state regulation in the field of transfer pricing appeared in Ukraine.<\/p>\n

Purpose<\/strong>. Therefore, this article is devoted to the theoretical, methodological and practical issues of transfer pricing in the tax system; determining the nature, value, risks, disadvantages and benefits of transfer pricing by companies operating in the international market.<\/p>\n

Results<\/strong>. Based on the analysis of recent scientific research, it has been determined that transfer pricing is the fixing of prices for goods and services sold between controlled (or related) legal entities within an enterprise. The question of the relevance of the application of the various methods of compliance with the conditions of controlled operation to the “arm’s length principle” is analyzed in detail. Recent changes in regulatory acts in the field of transfer pricing have been investigated. The issue of state control in the field of transfer pricing has been investigated.<\/p>\n

Conclusions<\/strong>. Thanks to the reform of the tax system in the field of transfer pricing, Ukraine is embarking on the path of deepening integration into international markets and creating a favorable investment climate, which can be a prerequisite for the undisputed economic growth of the country.<\/p>\n

Keywords<\/strong>: transfer pricing, arm’s length principle, controlled transactions, taxation, related parties.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Tax Code of Ukraine (Order No. 2755-VI, 2010, December 02). Retrieved from: http:\/\/zakon3.rada.gov.ua\/laws\/show\/2755-17\/page?text=348 [in Ukrainian].<\/li>\n
  2. Cabinet of Ministers of Ukraine (2017). On approval of the list of states (territories) that meet the criteria established by sub-item 39.2.1.2 of sub-item 39.2.1 of item 39.2 of the Tax Code of Ukraine. (Decree: No 1045, December 27). Retrieved from: http:\/\/search.ligazakon.ua\/l_doc2.nsf\/link1\/KP171045.html [in Ukrainian].<\/li>\n
  3. OECD Transfer Pricing Guidelines for Transnational Companies and Tax Services. Retrieved from: http:\/\/sfs.gov.ua\/data\/material\/000\/021\/80820\/0.pdf [in Ukrainian]<\/li>\n
  4. Aleksieieva, A. A. & Ihnatenko, T. P. (2019). Transfertne tsinoutvorennia iak mekhanizm podatkovoho kontroliu. Visnyk Kyivs’koho natsional’noho torhovel’no-ekonomichnoho universytetu,<\/em> 3, 85\u201395 [in Ukrainian].<\/li>\n
  5. Arzhevitin, S. T. (2017). Vidplyv kapitalu z Ukrainy: prychyny ta shliakhy podolannia. Visnyk Natsional’noho banku Ukrainy<\/em>, 1, 3-7 [in Ukrainian].<\/li>\n
  6. The main priorities in emerging markets are to manage risk and improve transfer pricing skills. Ernst & Young Audit Company Press Release. – August 5, 2018. Retrieved from http:\/\/www.ey.com\/UA\/en\/Newsroom\/News-releases\/Press-release—2018-08-05 [in Ukrainian].<\/li>\n
  7. Gretsa, Y. V. (2017). The Influence of Transfer Pricing Legislation on the Tax Planning Process. visn. Uzhhorod. nats. un-tu<\/em>, 26, 149\u2013151 [in Ukrainian].<\/li>\n
  8. Dzyuba, P.V. (2018). Regulation of Transfer Pricing within the OECD: Developed Countries’ Experience and Lessons for Ukraine .Current Issues in International Relations: Coll. Sciences. Wash, K.: Taras Shevchenko National University of International Relations<\/em>, 46, 57-61 [in Ukrainian].<\/li>\n
  9. Dziuba, P. V. (2019). Transfer pricing: economic content and specifics. Ekonomika Ukrainy, 5<\/em>, 26 [in Ukrainian].<\/li>\n
  10. Zhukov, O. V. (2018). Transfer pricing: the Ukrainian version. Kyiv: Yustinian<\/em> [in Ukrainian].<\/li>\n
  11. Zadoya, A. O. (2017). Transfer pricing in international business. Akademichnyj ohliad<\/em>, 2, 35 [in Ukrainian].<\/li>\n
  12. Koldovsky, M. V. (2018). Transfer pricing as a mechanism of tax evasion. Effective Economics<\/em>, 7. Retrieved from http:\/\/www.economy.nayka.com.ua\/?op=1&z=2159 [in Ukrainian].<\/li>\n
  13. Kruglyak, V.O. (2017). Controlled operations analysis and risk assessment – achieving a balance. Pravo znaty vse pro podatky i zbory<\/em>, 22 [in Ukrainian].<\/li>\n
  14. Stan\u0456sevich, S. A. & F\u0456tmova, K. Y. (2017). The mechanism of transfer of value in Ukraine. Retrieved from: https:\/\/revolution.allbest.ru\/economy\/00795758_0.html [in Ukrainian].<\/li>\n
  15. Sen\u0456v, M. T. (2014). Peculiarities of transfer transfer confirmation in Ukraine,Efektyvna ekonomika,<\/em> Retrieved from: http:\/\/www.economy.nayka.com.ua\/?op=1&z=3162 [in Ukrainian].<\/li>\n
  16. Ulanenko, O. I. (2016). The characteristic of transfer pricing methods. Efektyvna ekonomika<\/em>, 3. Retrieved from: http:\/\/www.economy.nayka.com.ua\/?op=1&z=4856 [in Ukrainian].<\/li>\n
  17. Sopko, V. & Melnychuk, O. (2016). Transfer Pricing in International Settlements. Zovnishnia torhivlia: ekonomika, finansy, pravo<\/em>, 4. Retrieved from: http:\/\/zt.knteu.kiev.ua\/files\/2016\/4(87)\/9.pdf [in Ukrainian].<\/li>\n
  18. Tyshchuk, T. (2017). State regulation of transfer pricing in Ukraine as a means of counteracting capital flight. Natsional’nyj instytut stratehichnykh doslidzhen’.<\/em> Retrieved from: http:\/\/www.niss.gov.ua\/articles\/739\/ [in Ukrainian].<\/li>\n<\/ol>\n

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    Koblianska, O., Portnova, O, & Koblianska, G. (2020). Methodology of Accounting and Auditing of Calculation of Enterprises with Suppliers and Contractors. Modern Economics<\/em>, 19(2020), 52-57. DOI: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-09.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M 40. DOI: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-09 [\/vc_column_text][vc_column_text] Koblianska\u00a0Olena, Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Candidate of Economic Sciences, Kyiv, Ukraine ORCID ID: 0000-0002-7455-8539 e-mail: elenakob@ukr.net Portnova\u00a0Olena, Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[127],"tags":[128],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/13250"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=13250"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/13250\/revisions"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=13250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=13250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=13250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}