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Problems of Improvement in Organizational and Institutional Provision of Transfer Pricing Fiscal Regulation in Ukraine

Author

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  • Nadiya Oliynyk

    (Institute of Regional Studies named after M.I. Dolishniy of National Academy of Sciences of Ukraine, Lviv, Ukraine)

Abstract

Purpose of the article is to study the main problems in organizational and institutional provision of transfer pricing fiscal regulation in Ukraine and to substantiate the principles and practical recommendations for their solution. The article considers the features of organizational and institutional provision for fiscal regulation of big taxpayer activities in the sphere of transfer pricing. Price harmonization conditions and features are analyzed in the controlled operations between big taxpayers and tax authorities which formed the basis for SWOT-analysis of price harmonization agreements in the controlled operations between above-mentioned entities. The following methods were used in the course of investigation: systemic and dialectic method; logical generalization method, systemic analysis method, comparison and synthesis method; graphical method; strategic analysis method. Information base for investigation includes laws and regulations of Supreme Rada of Ukraine, Cabinet of Ministers of Ukraine, regulations of the State Fiscal Department of Ukraine on taxation and fiscal regulation; operative statistical information of the State Fiscal Department of Ukraine; publication of international financial and fiscal organizations.

Suggested Citation

  • Nadiya Oliynyk, 2015. "Problems of Improvement in Organizational and Institutional Provision of Transfer Pricing Fiscal Regulation in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 88-93, March.
    • Handle: RePEc:iaf:journl:y:2015:i:1:p:88-93
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    File URL: http://www.afj.org.ua/pdf/252-problemi-ta-napryami-vdoskonalennya-organizaciyno-instituciynogo-zabezpechennya-fiskalnogo-regulyuvannya-transfertnogo-cinoutvorennya-v-ukraini.pdf
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    File URL: http://www.afj.org.ua/en/article/252/
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    More about this item

    Keywords

    regulation; fiscal regulation; taxpayer; transfer pricing; controlled operations; tax management;
    All these keywords.

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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