Place of transfer pricing in the tax system

2021 ◽  
Author(s):  
Artem Kotenko ◽  
Mykola Mishyn
Keyword(s):  
System Analysis ◽  
Transfer Pricing ◽  
Legal Regulation ◽  
Main Body ◽  
Tax System ◽  
Local Taxes ◽  
Arm’S Length Principle ◽  
Definition Of ◽  
Problem Setting ◽  
Broad Approach

Problem setting. The approach proposed by the legislator to the definition of the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine, constitutes the tax system of Ukraine (para. 6.3 of Article 6 of the TC of Ukraine), raises the question of the place of transfer pricing in the tax system. If you approach the tax system as a set of taxes and fees, the transfer pricing is actually excluded from the tax system. Analysis of recent researches and publications. Among the scientists involved in the research of the tax system, it is possible to distinguish M. Kucheryavenko, D. Getmantsev, N. Pryshva, O. Barin and others. Some problems of legal regulation of transfer pricing were dealt with by M. Mishin, M. Bondarenko, K. Broyakov and others. The target of the research is to analyze and determine the place of transfer pricing in the tax system. Article’s main body. The article is devoted to determining the place of transfer pricing in the tax system. We propose our own view on the tax system. It is stated that a broad approach to understanding the tax system excludes contradictions laid down in para. 6.3 of Article 6 of the TC of Ukraine. Conclusions and prospects for the development. Transfer pricing involves the application of special methods for determining the compliance of the conditions of the controlled transaction with a certain criterion – the “arm’s length” principle, drawing up and submitting reports, exercising control and bringing to responsibility for violation of transfer pricing requirements. The legislative approach to the content of the tax system as an aggregate of taxes and fees actually excludes transfer pricing from the tax system. Instead, our proposed broad approach eliminates such contradiction.

Tax system: features of conceptual apparatus

2021 ◽  
pp. 80-84
Author(s):  
Artem Kotenko
Keyword(s):  
Legal Regulation ◽  
Main Body ◽  
Negative Consequences ◽  
Tax System ◽  
Local Taxes ◽  
Conceptual Apparatus ◽  
Tax Legislation ◽  
Definition Of ◽  
The Military ◽  
Practical Nature

Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees. That is, at the level of the Constitution of Ukraine, the system of taxation and taxes and fees are divided. And there remains space for considerations, which is meant both by the tax system and by taxes and fees. Analysis of recent research. The tax system is a fundamental category of tax law. Various aspects of the tax system have been studied by many scientists. Here it should be noted D. Getmantsev, M. Kucheryavenko, N. Pryshva and others. Among the latest comprehensive legal studies of the tax system should be noted the dissertation of O. Barin "Legal foundations of the tax system of Ukraine: current state, basic elements, principles". The purpose of the article is to study the content and conceptual apparatus of the tax system. Article’s main body. The article is devoted to the peculiarities of the conceptual apparatus used in determining the tax system of Ukraine. The definition of the tax system as a set of national and local taxes and fees in the procedure established by the Tax Code of Ukraine leaves a number of issues of both theoretical and practical nature. Attention is focused on the fact that there is no military fee in the list of state taxes and fees fixed in Article 9 of the TC of Ukraine [9]. It is not clear for what reasons the regulation of its payment is carried out by p. 16-1 of subdivision 10 Section XX of the Tax Code of Ukraine [9]. With this approach, there is a situation when the military fee in the tax system of Ukraine seems not to have. Although the military fee is actually paid. We can’t mention that the name of this tax payment does not correspond to the provisions of clauses 6.1 and 6.2 of Article 6 of the TC of Ukraine [9], where the definition of tax and fee is provided. According to its legal mechanism, the military tax fee, because the main feature of the fee - individual repayment - is absent. That is, the military payer does not receive individual special benefits. Conclusions. The conceptual apparatus used in the Tax Code of Ukraine in determining the tax system of Ukraine has a number of contradictions. The case here is not only in legal technique. The lawmaker's approach to determining the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine leaves a number of issues of both theoretical and practical nature. This attitude to the fundamental principles of legal regulation of the tax sphere can have negative consequences for both taxpayers and budgets of different levels. Bringing the conceptual apparatus into logical compliance will be able to lay down the necessary guarantees of compliance with the rights of taxpayers and will be able to ensure stable receipt of taxes and fees to budgets.

scholarly journals New approaches to the definition of violation of tax legislation

2021 ◽  
pp. 75-81
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Main Body ◽  
Modern Approach ◽  
Regulatory Authorities ◽  
Tax Legislation ◽  
The Subject ◽  
Research Questions ◽  
Definition Of ◽  
Problem Setting

Problem setting. With the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation" of 16 January 2020, many provisions of which entered into force on January 1. 2021, the approach to defining the concept of violation of tax legislation and the characteristics of its composition was changed. In particular, guilt is established as a mandatory feature of a tax offense, liability is established not only for taxpayers, but also for regulatory authorities and their officials (officials). Analysis of recent research. Questions about the nature of the tax offense, its composition and characteristics were the subject of research by such scientists as: P. Duravkin, D. Kobylnik, A. Kotenko, M. Kucheryavenko, R. Khanova. However, given the changing legislative approach to the definition of tax offenses and the characteristics of its composition, there is a need to study them. The purpose of the article is to consider the novelties of the tax legislation of Ukraine to determine the violation of tax legislation. Article’s main body. The article considers the modern approach of the legislator to the definition of the concept of violation of tax legislation and the characteristics of its composition. Emphasis is placed on the inexpediency of fixing only an intentional form of guilt in committing violations of tax law. Conclusions. It is noted that currently the legislator provides for two different legal mechanisms for compensation for damage caused to the taxpayer by officials of the controlling body. It is emphasized that such an approach is one of the manifestations of permissive rule in tax and legal regulation. The necessity of making changes to the Tax Code of Ukraine to improve the definitions of ongoing and repeated tax offenses is argued.

Problemic issues of legal regulation of the circulation of some types of options in Ukraine

2021 ◽  
Author(s):  
Ihor Tovkun ◽  
Ivan Shchehlakov
Keyword(s):  
Theoretical Basis ◽  
Legal Regulation ◽  
The Other ◽  
Main Body ◽  
European Options ◽  
Call Options ◽  
Asset Value ◽  
Definition Of ◽  
Problem Setting

Problem setting. In Ukraine, the use of options is increasingly frequent. Options attract both employee and employer, since it allows the employee to take part in the management of the company, and for the employer makes employees more motivated. A lot of IT-companies including EPAM, Ajax, Vimeo and others, have already used options. Nevertheless, legal regulation of options has many gaps. Target research. The main goal of this research is to define the concept of an option, its characteristics and types. To analyze the legal regulation and actual development of options in Ukraine. It also includes identification of problems of legal regulation of the circulation of some types of options in Ukraine. Analysis of recent researches and publications. Options and their market was the object of research of a large number of scientists, among which, Adamenko M. V., Voronchenko O. V., Kashubina Yu. V., Kolosovsky D. V., Pidvysotsky Ya. V., Shulga N. P. and others whose doctrinal developments provide an important theoretical basis for studying the nature and essence of options and its role between other securities. Article’s main body. The definition of an option was identified in the article. It was determined, that an option is a type of secuirities that entitles one party to purchase (sell) a certain asset during the option’s period or at a specific date, and the other party to sell (buy) the asset. It was researched that there are such types of options like put- and call- options, american and european options. Legal regulation and practical using of options in IT-sphere were analysed. The next problems in option using was discovered: high asset value, short terms, difficulty in buying securities and receiving dividends, difficulty in understanding how to use options and others. Conclusions and prospects of development. Legal regulation of options has many gaps and problematic issues that are related to the difficulty of understanding the mechanism of the option, the lack of guarantees, the impossibility of buying an asset, which makes the option ineffective. In this way, there is a need to improve the legal regulation of options circulation, including in matters of vesting, which would ensure guarantees of the rights of option owners and its effectiveness as a tool for attracting investment and increasing the motivation of employees.

scholarly journals Legal regulation of legal relations in the field of land accounting

2019 ◽  
Author(s):  
D. Kondratenko
Keyword(s):  
Public Relations ◽  
Local Governments ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Public Authorities ◽  
Registration System ◽  
Land Registration ◽  
Land Relations ◽  
Definition Of

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.

scholarly journals Legal status of subjects carrying out independent financial control in Ukraine

2019 ◽  
Author(s):  
O. Dmytryk
Keyword(s):  
Financial Reporting ◽  
Legal Status ◽  
Legal Regulation ◽  
Professional Organization ◽  
Financial Control ◽  
Financial Policy ◽  
Successful Implementation ◽  
Main Body ◽  
Professional Self ◽  
Definition Of

Problem setting. The importance of financial control in the formation of market relations is significantly increasing, because such control contributes to the successful implementation of the financial policy of the state, ensuring the proper formation, distribution (redistribution) and the use of funds accumulated in public funds. In addition, it should be noted that financial control is a means of regulating economic activity. In this context, legal support for financial control is of great importance. Independent financial control is a form of non-governmental financial control that can be exercised by specialized organizations – audit firms or auditors. It is significant that Ukraine recently adopted a law regulating the procedure for auditing and conducting financial audits. It is the Law of Ukraine “On Audit of Financial Reporting and Auditing” № 2258-VIII of December 21. 2017, which came into force on 1 October. 2018. Analysis of recent researches and publications. We emphasize that the study of the concept of “financial control”, the definition of its types, forms and methods, as well as the legal status of the entities that carry it out, were engaged in the following scientists: L. K. Voronova, О. P. Hetmanets, T. A. Zhadan, M. P. Kucheryavenko, P. P. Latkovsky, Yu. A. Mandrychenko, L. A. Savchenko and others. However, changes in the legal regulation of financial control, issues related to the consolidation of the legal status of entities exercising independent financial control need to be examined in detail. Therefore, the purpose of the article is to analyze the legal status of entities exercising independent financial control in Ukraine. Article’s main body. In the article the author reveals the peculiarities of the legal status of the Audit Chamber of Ukraine as a subject of independent financial control in Ukraine. Іt can be stated that the Audit Chamber of Ukraine, which is a professional organization, is a direct participant in the relations related to the organization and implementation of independent financial control, in particular, audit control. Given the compulsory nature of acquiring membership in the AСU, the statutory purpose and activities of this organization, this organization can not be considered public. Conclusions and prospects for the development. It is stated that the legal status of the specified entity is characterized by a certain multidimensionality. In particular, the Audit Chamber of Ukraine is a professional, self-regulatory organization that is authorized to perform public functions and is managed through specially created bodies. The above shows that the current legislation of Ukraine reflects a new approach to the regulation of independent financial control, in particular by defining the powers, rights and duties of the Audit Chamber of Ukraine.

Problems of legal regulation of employee depression

2021 ◽  
pp. 30-34
Author(s):  
Julia BURNYAGINA
Keyword(s):  
Market Economy ◽  
Legal Regulation ◽  
Main Body ◽  
Socialist Society ◽  
Remuneration System ◽  
Bonus System ◽  
Pay System ◽  
The Right ◽  
To Receive ◽  
Problem Setting

Problem setting. When organizing an incentive-bonus system at the enterprise, along with determining the source of bonuses, indicators and conditions of bonuses, establishing the amount of bonuses and terms of bonuses, the grounds for depreciation of employees are established. Analysis of resent researches and publications. Most researchers who have studied bonuses have also paid attention to the problem of depressing employees. Among them A.Yu. Pasherstnik, O.D. Zaykin, S.S. Karinsky, R.Z. Livshits, OI Protsevsky, MI Kuchma, V.Ya. Gotz, P.D. Пилипенко, В.І. Prokopenko, VG Rotan and others. However, the problems that exist in this area determine the relevance of the topic, and their research - timely and practically necessary.Article’s main body. Due to the entry into the market economy, employers rejected almost everything that was proclaimed by the socialist society, although the principles of bonuses remained the same. If we look from the standpoint of compliance with the employee's right to timely and full payment, some approaches to bonuses should be found to violate the rights of the employee, especially the right to receive wages in full. We are talking about non-payment of bonuses for violation of labor discipline.Conclusions and prospects for the development. Each type of bonuses - conditioned and not conditioned by the system of remuneration - has its official purpose, which indicates its legal specificity. The bonuses set by the remuneration system include a clear system of guarantees for their payment, so they are more objective than other bonuses and meet the objectives of material incentives. Bonuses that are not determined by the pay system, leave more opportunities to encourage individual labor contributions of the employee, are more subjective.

The impact of tax policy on the implementation of the regulatory function of tax law

2021 ◽  
Author(s):  
Dmytro Kobylnik
Keyword(s):  
Public Relations ◽  
Tax Policy ◽  
Legal Regulation ◽  
Regulatory Function ◽  
Tax Law ◽  
Main Body ◽  
Special Role ◽  
Tax Legislation ◽  
Definition Of ◽  
The Impact

Problem setting. The social value, role and purpose of tax law are revealed in its functions as the main directions of its impact on public life. At the same time, the value potential of law is revealed by both general social and special legal functions. It is obvious that the implementation of the regulatory function of law is influenced by a number of factors, among which tax policy is important. Therefore, the purpose of the article is to characterize the impact of tax policy on the implementation of the regulatory function of tax law. Analysis of recent researches and publications. Note that the question of the functions of tax law, tax policy and their interaction is not entirely new to the science of tax law, because to some extent to their consideration resorted to O. S. Yemelyanov, А. А. Kovalenko, M. P. Kucheryavenko, Yu. L. Smirnikova, V. V. Chaika and others. However, so far it is impossible to say that they have received a proper scientific analysis, as financial scientists have not resorted to a comprehensive examination of them, and conducted a fragmentary study. Thus, the purpose of the article is to consider the impact of tax policy on the implementation of the regulatory function of tax law. Article`s main body. The article focuses on clarifying the impact of tax policy on the implementation of the regulatory function of tax law in modern conditions. The presence of a corresponding dialectical relationship between tax and legal regulation and tax policy is emphasized, which is reflected in two planes: (1) through the definition of goals, objectives, results of tax policy, the directions of regulation of tax relations, its subject matter, limits and methods are determined, by which rules of conduct are established for subjects of tax relations, that is, we are talking about the impact on lawmaking activities in the field of taxation, the implementation of the regulatory function of tax law; (2) by determining the quality and effectiveness of tax legislation, the extent to which the tax policy has been implemented is assessed. Conclusions and prospects for the development. As we have shown, tax policy has its own meaning, it is organically linked to tax law, which by implementing the regulatory function implements the vectors indicated by the policy. Given the profound transformation of public relations that has taken place in our country in recent years, tax policy should be given a special role as a strong foundation for ensuring the effectiveness of tax and legal regulation.

Subject of corporate agreements: actual economic and legal approaches to the definition

2020 ◽  
pp. 46-52
Author(s):  
Mykhailo Nikolenko
Keyword(s):  
Subject Matter ◽  
Management Control ◽  
Corporate Law ◽  
Practical Significance ◽  
Main Body ◽  
The Subject ◽  
Critical Understanding ◽  
Problem Setting ◽  
Broad Approach ◽  
Economic Agreement

Problem setting. The theoretical and practical significance of the subject of contract result in the need of studying this issue in the context of the corporate agreement, especially in the terms of its concise and incomplete regulation. Analysis of recent researches and publications. V.A. Vasilieva, Yu.M. Zhornokyi, M.M. Sigidin, K.O. Ryabova, D.V. Lomakin, M.V. Trubina, V.G. Borodkin, M.S. Varyushin and others have been researched the subject of corporate agreements. Theirs scientific minds formed the basis of this research, but in the conditions of the corporate law revision, the relevance of this study is obvious. The purpose of the article is to identify the subject of corporate agreements based on a critical understanding of fundamental doctrinal and legislative principles of its definition. Article’s main body. Formalization of corporate agreements in Ukraine led to the studying of its subject matter at higher level and gave the possibility of systematizing the basic, constitutional considerations of such subject. Thus, at legislative level the corporate contract subject definition should (a) stand with organizational nature of the corporate agreement as the economic agreement; (b) define widely the object of obligations what is such agreement about - participation rights; (c) indicate the active or passive nature of the mutually agreed activities what are subject of the corporate agreement; (d) provide a broad approach to the increase the nature of the actions to be established - the development of an organization (including management, control). Conclusions and prospects for the development. Based on the research, the subject of corporate agreement should defined as mutually agreed procedure and peculiarities of realization of corporate and other rights of members of the company or abstaining from its realization and fulfillment of obligations during organization of activity of the company

The role of sports diplomacy in recognition of newly created states

2020 ◽  
pp. 92-98
Author(s):  
Marina Okladnaya ◽  
Ivan Shchehlakov
Keyword(s):  
Ad Hoc ◽  
Main Body ◽  
Sports Diplomacy ◽  
Football Match ◽  
The Government ◽  
Sport Events ◽  
Definition Of ◽  
The Impact ◽  
Problem Setting

Problem setting. Sport becomes an important part of modern life. Nowadays there are many international sports competitions and events, where unrecognized states take part. In connect with this, such cases have an impact on society and social media. Consequently, there is a question of the impact of sports diplomacy on recognition of states and its importance on this procedure. Target research. To identify the impact of sport diplomacy on the recognition of newly created states. Analysis of recent researches and publications. The object of research was recognition in international law of a large number of both domestic and foreign scientists, among which, Telipko V.E., Ovcharenko A.S., Feldman D.І., Janatayev H.M., whose doctrinal developments provide an important theoretical basis for studying the issue of the impact of sports diplomacy on recognition of states. Article’s main body. Forms of recognition of states were identified in the article. It was determined that there are three form of recognition: de jure, de facto and ad hoc. Definition of sports diplomacy was given. It was proposed that in ad hoc recognition as the representative of the state should be considered not only a representative of the Government, but also other persons with official powers given by authorities. Cases of using sports diplomacy were analyzed. Usually a platform of sports diplomacy is different sport events where unrecognized states take part. The examples of such events are participation of Kosovo Republic in Olimpic Games in Brazil, Kosovo’s entry into FIFA, the football match between Kosovo Republic and Ukraine and others. In this way, sports representatives of the states enter into the negotiations and establish relationships between the states, which don’t recognize each other. It was found that sports diplomacy can be a way of ad hoc recognition. Conclusions and prospects of development. Sports diplomacy is a type of diplomacy, which purpose is to provide state foreign policy in the field of sports. However, sports diplomacy doesn’t cause de jure or de facto recognition of states; it can influence on recognition of the states by helping to build relationships between them.

Elements of the special budget fund: the experience of Ukraine

2021 ◽  
pp. 82-89
Author(s):  
Kateryna Tokarieva
Keyword(s):  
Vertical Structure ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Stage Of Development ◽  
Special Fund ◽  
The Subject ◽  
State And Local ◽  
Problem Setting ◽  
State Fund

Problem setting. The budget has a horizontal and a vertical structure. Yes, Art. 9 and 10 of the Budget Code of Ukraine stipulate that the relevant budget includes revenues and expenditures of the latter. According to Art. 13 of the same Code, the components of the budget are general and special funds, i.e. the legislator establishes the vertical structure of the budget (both state and local) [2, p. 49]. Analysis of recent research. The study of the vertical structure of the budget, components of its special fund at one time were the subject of research by such scientists as: V. Demyanyshyn, O. Dmytryk, N. Nechyporuk, V. Pihotsky and others. At the same time, at the present stage of development of budgetary legal relations in Ukraine, this issue remains out of the attention of scientists. Thus, the purpose of the article is to analyze the legal regulation of the elements of the special fund of the budget. Article’s main body. The article focuses on the consideration of the components of the special budget fund. It was emphasized that now more than ten funds are allocated as part of the special fund, which include such as: the State Road Fund, the State Fund for Radioactive Waste Management, the State Fund for the Development of Water Resources, etc. The analysis of the legal regulation of each of the above funds as components of a special fund budget. Conclusions and prospects for the development. Based on the analysis, we state that in the current conditions of development of budgetary and legal relations there is a need to make certain changes to the current budget legislation to improve its quality and unanimity of law enforcement. In particular, in the context of legal regulation of the components of the special fund of the budget it is necessary to: clearly define the procedure for selecting projects (areas) that will be financed from the relevant fund; apply measures of budgetary and legal influence for misuse of the fund, as one of the features of the elements of the special fund of the budget is the presence of a clearly defined purpose.

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