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The Audit of Transfer Pricing in the Context of the European Integration and Globalization
Miniailo V. P., Nezhyva M. O.

Miniailo, Viktoriia P., and Nezhyva, Mariia O. (2019) “The Audit of Transfer Pricing in the Context of the European Integration and Globalization.” Business Inform 2:283–288.
https://doi.org/10.32983/2222-4459-2019-2-283-288

Section: Accounting and Auditing

UDC 657.631.6

Abstract:
The article is aimed at substantiating the theoretical and methodological provisions, as well as developing practical recommendations on improvement of organization and methodology of the audit of transfer pricing of enterprise in modern conditions, introduction of international experience and the wide application of information technologies. Relevance of the topic is substantiated by that the issues of organization and methodology of audit of the transfer pricing of enterprise are insufficiently developed. An analysis of special sources has allowed to assert that, in conditions of constant changes of the legislation and in connection with presence of probability of check by tax authorities and imposition of penalty sanctions on economic entity, the questions of audit of transfer pricing of enterprise are relevant to research. Features of functioning of enterprise necessitate the research of new methodological and organizational approaches to audit, as specificity of their activity imposes special requirements to formation of the information necessary for the accounting and control purposes of the audit of transfer pricing.

Keywords: transfer pricing, audit, organization and methods of audit, economic entity.

Fig.: 3. Bibl.: 9.

Miniailo Viktoriia P. – Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nezhyva Mariia O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

Natsionalnyi bank Ukrainy. https://bank.gov.ua/control/uk/index
Dubrovskyi, V., and Cherkashyn, V. “Porivnialnyi analiz fiskalnoho efektu vid zastosuvannia instrumentiv ukhylennia/unyknennia opodatkuvannia v Ukraini“ [Comparative analysis of fiscal effect from the use of tax evasion/avoidance instruments in Ukraine]. https://rpr.org.ua/wp-content/uploads/2018/02/Instrumenty-uhylyannya-vid-splaty-podatkiv-2017-1.pdf
“Bilshist eksportnykh operatsii ukrainski biznesmeny provodiat cherez ofshory, z sumom konstatuiut u DFS. 20.10.2017“ [Most of the export operations are carried out by Ukrainian businessmen through offshore, with sadness they state in the DFS.10.20.2017]. http://expres.ua/news/2017/10/20/267728-bilshist-eksportnyh-operaciy-ukrayinski-biznesmeny-provodyat-ofshory-sumom
Serebryanskiy, D. “Bolshiye posledstviya malenkikh izmeneniy, ili Transfertnoye tsenoobrazovaniye po-ukrainski“ [Large consequences of small changes, or transfer pricing in Ukrainian]. https://zn.ua/finances/bolshie-posledstviya-malenkih-izmeneniy-ili-transfertnoe-cenoobrazovanie-po-ukrainski-_.html
“DFS: Ponad 40% perevirok kontrolyovanykh operatsii prypadaie na ahrosektor“ [DFS: More than 40% of inspections of controlled operations fall into the agrarian sector]. http://agroportal.ua/ua/news/vlast/dfs-bolee-40-proverok-kontroliruemykh-operatsii-prikhoditsya-na-agrosektor
Handbook of International Qualitu Sontrol, Auditing, Review, Other Assuranse and Related Servises Pronounsements. 2016-2017. Vol. I, II, III. New York: International Auditing and Assurance Standards Board, International Federation of Assountants, 2018.
[Legal Act of Ukraine] (2010). http://zakon3.rada.gov.ua/laws/show/2755-17
Transfertne tsinoutvorennia [Transfer pricing]. Kyiv: DP «SVTs», 2018.
Nykonovych, M. O., and Redko, K. O. Audyt [Audit]. Kyiv: Kyiv. nats. torh.-ekon. un-t, 2014.

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