ADMINISTRATIVE-LEGAL REGULATION OF TRANSFER PRICING
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2017, Vol 3, Issue 92
Abstract
Background. In Ukraine, the Institute of the tax control of transfer pricing was introduced only in 2013. Since that time the gradual establishment of the system of state bodies was initiated in the state, which should prevent tax evasion through transfer pricing. We can state that by now there is no comprehensive research of administrative-legal status of subjects of tax control of transfer pricing in legal doctrine of Ukraine. The problem is that without a deep analysis of outlined issue the further comprehensive development of the domestic tax system of Ukraine is impossible. Analysis of recent researches and publications. D. Getmantsev, V. Krugliak, O. Lukashov, V. Marchenko, N. Oliynyk, M. Perepelytsya, T. Saraskina, O. Ugrovetskyi etc. partly considered the analysis of problems of administrative-legal status of subjects of tax control of transfer pricing in Ukraine in their scientific works. The purpose of this article is to analyze administrative-legal status of subjects of tax control of transfer pricing. Materials and methods. The theoretical basis of the article comprises scientific works of scientists of various branches of law, which have studied in one or another way the implementation issues of tax control of transfer pricing in Ukraine by state bodies. Also the philosophical methods of cognition (dialectic, hermeneutical) were used, General scientific methods of cognition (analysis and synthesis, systemic-structural, modeling, abstraction, formal logical, historical) and specific methods used in science of law (methods of interpretation of law, legal dogmatic, comparative legal). Results. The article studies administrative and legal status of subjects of tax control of transfer pricing, defined the aims, objectives, directions and content of their activities. There were analyzed the main doctrinal approaches concerning the administrative-legal regulation of tax relations. There were outlined the legislative gaps regarding the making accountable of officials of regulatory authorities to transfer pricing. Conclusion. According to its tasks SFS of Ukraine performs the monitoring of compliance with tax and customs legislation, legislation on transfer pricing, as it is the Central Executive authority, whose work is directed and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance, who implements state tax policy in the sphere of transfer pricing. The main purpose of the subjects of tax control of transfer pricing is to prevent the dilution of their tax base by taxpayers on account of transfer prices using with evasion thus the reason for double taxation. The end result of regulatory authorities is the broadening of the tax base and the elimination of «shadow»schemes of transnational corporations on tax evasion.
Authors and Affiliations
Ruslan MELNICHENKO
Keywords
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