UKRAINIAN FOREIGN TRADE BALANCE ASSESSMENT IN THE CONTEXT OF TRANSFER PRICING

Анотація

Topicality.Formulation of the problem.In the context of globalization of world economic development, the boundaries of transfer pricing are expanding, and it is on this basis that corporate entities can easily open branches and representative offices in countries with preferential tax terms.World experience shows that through "scheme" exports implementation quite significant amounts of capital "settle" in offshore jurisdictions.Under the conditions of offshore schemes, Ukraine does not receive a significant share of foreign exchange earnings annually, which has a negative impact on the country's economy.Accordingly, due to undercutting of tax base or fixation of negative financial results, domestic business entities evade income tax, as a result the budget receives less revenue, which encourages senior government members to make appropriate changes to the current Tax Code of Ukraine through paragraph 13 implementation of the BEPS (Base Erosion and Profit Shifting) Plan, developed by the Organization for Economic Co-operation and Development (OECD).This is what formulates the study validity.Aim of the study.The purpose of the article is to study and evaluate Ukraine's foreign trade activity, with an emphasis on the agricultural sector of economy, as well as to substantiate the three-tiered transfer pricing report for agricultural enterprises in accordance with paragraph 13 of the BEPS Plan.Methodology.In the investigation process we used general scientific theoretical methods of cognition: systems analysis -to clarify the main categories of research; abstract-logical methodfor the implementation of theoretical generalizations and conclusions about the essence of transfer pricing in export-import operations, graphic method -for visual presentation of statistical and analytical material to reflect the foreign trade balance and commodity structure of Ukrainian exports.

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