Methodology of Accounting and Auditing of Calculation of Enterprises with Suppliers and

Анотація

Abstract. Introduction. 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.
\nPurpose. 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.
\nResults. 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.
\nConclusions. 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.

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