STATE COERCION IN THE FIELD OF TRANSFER PRICING
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2017, Vol 5, Issue 94
Abstract
Background. It is natural that taxpayers seek to minimize their tax liabilities by all possible legal means, whereas the state aims to establish fair tax liabilities and to control the quality of their performance. Therefore, the tax law should establish a balance between the private interests of the taxpayers and the public interest of the state. For violation of relevant regulations, the state must establish clear legal responsibilities that are an integral part of the mechanism of regulation of tax legal relations. Analysis of recent researches and publications. Without derogating the research of Ukrainian scientists it should be noted that in legal doctrine the question of state coercion for violation of transfer pricing rules in Ukraine were not studied. The works, which relate to the topic, were devoted to narrow legal issues and are episodic and fragmented. The aim of this article is a systematic analysis of state coercion measures that can be applied by the authorized bodies for the violation of transfer pricing rules. Materials and methods. The theoretical basis of the article comprises scientific works of scientists of various law branches, which to some extent have studied the problem of implementation of tax control of transfer pricing in Ukraine by state bodies. There were also used the philosophical methods of cognition (dialectic, hermeneutical), general scientific methods of cognition (analysis and synthesis, systemic-structural, modeling, abstraction, formal logical, historical) and specific methods used in the science of law (methods of interpretation of law, legal dogmatic and comparative law). The results of the research. The article made a systematic analysis of measures of state coercion for violation of transfer pricing rules in Ukraine. The tax, administrative and criminal corpus delicti, which may be caused in violations of transfer pricing rules by taxpayers, were highlighted. The legal assessment of each of the state coercion measures that can be applied for the violation of transfer pricing rules was provided. Conclusion. For violation of transfer pricing rules in Ukraine we propose to divide all measures of state coercion into three groups of measures: financial responsibility, administrative responsibility and criminal liability.
Authors and Affiliations
Ruslan MELNYCHENKO
Keywords
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