Legal regulation of liability for violation of transfer pricing requirements

2021 ◽  
pp. 85-90
Author(s):  
Kateryna Hetman

Problem setting. Given that transfer pricing is a rather complex legal phenomenon, its application is characterized by a number of features, in practice there are often violations of tax legislation on transfer formation. Analysis of recent research. It is significant that the legal regulation of liability for violations of tax legislation and transfer pricing have been the subject of research by many scholars, in particular, such as: O. Dmytryk, D. Kobylnik, A. Kotenko, M. Kucheryavenko, O. Makukh, M. Mishin, E. Smychok and others. At the same time, the study of legal regulation of liability for violation of transfer pricing requirements was almost not conducted. In view of the above, the purpose of the article is to study the legal regulation of liability for violation of the requirements of transfer education. Article’s main body. In the article the author analyzes the modern legal regulation of liability for violation of transfer pricing requirements. Emphasis is placed on the need to improve the updated concept of financial responsibility by consolidating negligence as a possible form of guilt in tax offenses, determining the content of the assessment categories. Conclusions. It is noted that the state regulation of transfer pricing should be aimed not only at resolving issues of replenishment of the state budget by increasing tax revenues by reducing "loopholes" in the form of transfer prices, but also to maintain market relations and improve the efficiency of companies and their divisions.

Author(s):  
Oksana Makuch

Problem setting. In recent years, law-making in Ukraine in the field of taxation has undergone significant changes. Such transformations are related to many factors, for example: (1) the need to bring national tax legislation in line with the provisions of international standards; (2) introduction of modern technologies into the sphere of tax and legal regulation; (3) actualization of the issue of filling the revenue parts of budgets in a pandemic, etc. Taking into account these and other factors, the state must implement appropriate measures, implement new legislation. Thus, one of the latest novelties of tax legislation is the introduction in accordance with the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to stimulate de-shadowing of incomes and increase tax culture of citizens by introducing one-time (special) voluntary declaration of assets and payment one-time collection to the budget ”(hereinafter – the Law № 1539) [11] voluntary tax declaration, which in fact provides for a tax amnesty. Analysis of recent researches and publications. It is significant that the institution of amnesty is not new to law, in particular, tax, and its research was carried out by such lawyers as: T.O. Belova, M. P. Kucheryavenko, I.V. Pivovarova, I. V. Prikhodko, V. O. Ryadinska, E. M. Smychok. At the same time, in modern conditions, the legal mechanism of its implementation has undergone appropriate transformations, which in turn necessitates an analysis of modern approaches to the definition and regulation of tax amnesty. Target of research is to analyze various aspects of the legal regulation of one-time (special) voluntary declaration as a mechanism of tax amnesty in Ukraine. Article’s main body. The article considers the legal regulation of one-time (special) voluntary tax declaration, reveals its legal mechanism and content characteristics. It is established that the signs of modern tax amnesty are: 1) special subject composition – only natural persons-taxpayers; 2) specific objects of declaration – assets of natural persons located on the territory of Ukraine and / or abroad, if they are received (acquired) by such natural person at the expense of income that was subject to taxation in Ukraine at the time of their accrual (receipt) which have not been paid or not paid in full taxes and fees, and / or which have not been declared in violation of tax and currency legislation; 3) voluntary – the taxpayer decides at his own discretion to use such legislative innovations or not; 4) temporal limitation (only from September 1, 2021 to September 1, 2022); 5) payment – the subject of declaring pays a fee to the budget for the use of special voluntary declaration, the amount of which is calculated taking into account specific rates; 6) a special procedure for submitting such a declaration. Conclusions and prospect of development. It is emphasized that it is too early to state the positive consequences of the introduction of such a mechanism (especially for the taxpayers). The necessity and expediency of building a tax system and a system of administration of taxes and fees with a high degree of trust in the state in the taxpayer are emphasized.


2021 ◽  
pp. 119-125
Author(s):  
Olga Hrechko

Problem setting. The state of regulatory and legal support in the field of innovation has long been of concern to many scientists, who emphasize the need to systematize innovation legislation, bringing it into a single system. Modern legislation governing innovation has more than 300 regulations. Such a large array of norms, their excessive number and "scattering" in various branches of law cause problems in the legal regulation of innovation relations. But not only quantitative but also qualitative indicators of the state of the legal framework, substantive and terminological content of norms, harmonization of the provisions of various acts leave much to be desired. Analysis of resent researches and publications. Certain aspects of improvement and codification of innovation legislation of Ukraine have been the subject of research by such scientists as: Atamanovа Yu. Ye., Bryntsev V. D., Heits V. M., Hlibko S. V., Davydiuk O. M., Yefremova K. V., Zadykhailo D. V., Znamenskyi H. L., Liubchych A. M., Simson O. E., Fronchko V. V., Shapovalova O. V. and others. Separately it should be noted the leading scientist Atamanova Yu. Ye., who made a significant contribution to the development of basic and applied research on the formation of innovation law and improvement of innovation legislation. Target of research. Research of the process of unification of innovation legislation of Ukraine in the theoretical plane, namely: search for forms of unification of legislation and determination of the structure of innovation legislation as the basic properties of legislation. Article’s main body. The research examines the problematic issues of unification of innovation legislation of Ukraine in the theoretical plane, in particular, the search for forms of unification of legislation and the definition of the structure of innovation legislation as the basic properties of legislation. It is concluded that the implementation of the tasks of unification of the legal framework governing innovation is most appropriate through codification. As a result, the effectiveness of legislation should be significantly increased. Regarding the structure of innovation legislation, according to the author, the structure of the draft Code Atamanova Yu. Ye. іs more appropriate, as it is carried out on the basis of existing laws of Ukraine and bylaws. It can be taken as a basis and supplemented taking into account the emergence of new forms and participants in innovation relations. The results of the study of these issues can be the basis for practical application. Conclusions and prospects for the development. The issue of unification of legislation in the field of innovation is relevant and needs to be addressed as a matter of priority. The study gives grounds to claim that the optimal and most effective form of unification of innovation legislation is the adoption of a single legal act - the code. Regarding the structure of innovation legislation, the following groups of norms should be: general provisions, state regulation of innovation relations and state innovation policy, subjects of innovation activity, objects of innovation relations, legal bases of organization and implementation of scientific and scientific-technical innovation activity, economic obligations. binding of innovative character, contractual innovation law, special modes of innovative activity.


Author(s):  
D. Kondratenko

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.


2020 ◽  
pp. 116-121
Author(s):  
Kseniia Ivanova

Problem setting. One of the subsystems of the National Innovative System is the field of technology transfer. Considering the NIS from the point of view of the interests pursued by its participants (subjects), the mechanism introduced by the legislator, providing legal regulation of certain social relations, directly depends on what interests they pursue. Analysis of recent researches and publications. The following scientists drew attention to the problems of regulation of relations in the field of technology transfer: O. M. Davydiuk, Yu. M. Kapitsa, D. S. Makhnovsky, V. S. Milash, O. P. Orlyuk, B. M. Paduchak, O. E. Simson. However, further study of these relations remains relevant especially in view of the constant updating of current legislation. Target of research is to analyze the mechanisms for satisfying the interests of participants (subjects) of technology transfer, which are introduced in the current legislation and are proposed for the future. Article’s main body. Considering the national innovative system from the point of view of the interests pursued by its participants (subjects), we can distinguish the interests of the author of the technology, recipient, technology donor and the state, whose interests determine the overall vector of the transfer process. The primary subject in technology transfer is the author of the technology – an individual who can act as a direct participant (subject) of technology transfer and be its donor, who independently decides the legal fate of the technology and / or its components. However, the author of the technology may not be a donor when it comes to the relationship between him and his employer as a performer of scientific research and development work for the budget. In this case, although the technology is created by the direct work of the author-employee, property rights to the technology are assigned to the enterprise, research institution, organization or institution of higher education as the executor of these works (organization-developer), and the author is entitled to royalties. Thus, a compromise is reached between the parties and provides the necessary balance of interests of the employer and the author. In the transfer of technology, which occurs through the conclusion of the contract, the interests of the parties to the contract are mutually conditioned. These entities, realizing their property interests, act in contractual relations on the principle of dispositiveness, ie equality of the parties, and the state does not interfere in these relations. And only when the sphere of interests of the subjects of transfer affects the interests of the state, the relationship is complicated by the establishment of additional requirements and / or procedures (in particular, the export of technologies created or purchased from the budget). The interest of the state in this case is due to the purpose of preserving national and technological security, control over the misuse of budget funds during the financing of R & D, solving other strategic tasks. The protective mechanism of legal support of the state’s interests introduced in the Law is implemented through the establishment of requirements for the use of technology and / or their components, created or purchased for budget funds, mainly on the territory of Ukraine; conducting state expertise for technologies and / or their components, which are purchased for budget funds (including through their import). Meanwhile, the world practice is aware of other means aimed at protecting the interests of the state, such as control over the re-export of technology in order to eliminate the possibility of further transfer of technology from its donor to others. Conclusions and prospects for the development. The field of technology transfer is characterized by a combination of imperative and dispositive methods of legal regulation. When concluding a technology transfer agreement, the parties agree on its terms, based on their own interests and the requirements for certain types of agreements. However, lawyers note: the wider the range of interests (individual, group), which are directly or indirectly affected by the contract, the more important should be the degree of legal regulation. Therefore, when it comes to the interests of the state, the legislator should not neglect the ability to imperatively determine the requirements to be met by the parties in technology transfer and which provide for the implementation of additional incentives for the introduction of domestic technologies into circulation, their practical application in production.


2020 ◽  
pp. 6-9
Author(s):  
Tetiana AVERIKHINA ◽  
Alina VLAIEVA

Introduction. The development of the tourism industry significantly affects the development of the country's economy as a whole. Its role is determined not only in the financial contribution, but also in stimulating other related industries that perform both ancillary and independent functions. The modern Ukrainian tourist market is undergoing many changes, so one of the current problems today is the use of effective tools for finding and systematizing the necessary information to forecast the development of the tourism industry. The purpose of the paper is to define the concept of monitoring the tourism industry as a means of improving the efficiency of state regulation of the economy, proving the importance of monitoring research, identifying problems of monitoring and ways to solve them. Results. The main purpose of tourism monitoring is to assess and forecast the state of tourism. Tourist services are localized and specialize in meeting the socio-economic needs of the population directly at the municipal level and are one of the main sources of funds coming to the state budget and ensure the reproduction of social infrastructure. In order to analyze trends in tourism and tourism in Ukraine, as well as assess the socio-economic effect of the implementation of measures of state support for domestic and inbound tourism, the central executive bodies of state regions of Ukraine, carrying out executive and administrative activities in tourism, the state of the tourism industry is being monitored. Given the large recreational and tourist potential in Ukraine, there is no full-fledged system of monitoring the market of tourist services by the state. This is due to the lack of an independent executive body in the field of tourism, endowed with certain powers, and a single system of statistical indicators of the market of tourist services. Modern statistics, both at the state and regional levels, do not give a complete picture of the state of tourism. Monitoring of tourist resources, objects of the tourist industry should give a clear picture of interaction of various branches of economy of the republic for the purposes of a complex estimation of directions of improvement and efficiency of functioning of the connected branches, exclusion of interbranch disproportions which negatively affect general development. Conclusion. To increase the growth rate of the tourism industry, the formation of a positive tourist image of the region, increase its visibility requires constant monitoring of the state and development of the tourism market. Monitoring will allow tracking the trends of the tourism market in the dynamics and promptly make changes to the developed programs and plans for the development of the tourism industry, develop recommendations for their adjustment, increase the effectiveness of tourism management.


2021 ◽  
Author(s):  
Oksana Salamin ◽  

Problems of state regulation of agriculture in Ukraine are analyzed. It is shown that all problems will be solved automatically in the initial stages of agricultural reform on a market basis. It was believed that market levers operate automatically. Without the established agricultural market and its infrastructure, the liberalization of economic activity has only exacerbated the problems. In the following periods, regulatory acts were aimed at solving certain problems without defining strategic goals for agricultural development. The efforts of state agricultural management bodies are aimed at bringing regulatory policy closer to the model used in the European Union. Similar approaches are often copied without regard for the state of agriculture in Ukraine and the level of market relations. A feature of agriculture in Ukraine is the inadequate level of infrastructure of the agricultural market. Because of this, prices for agricultural products are not generated by the market, but they are formed under the monopoly influence of certain structures. Prices are very variable. It is very difficult for manufacturers to adapt to such prices. In such conditions, especially large business entities are developing rapidly. Their activities are aimed at bringing products to foreign markets where prices are more stable. State farm support programs do not provide the necessary results. There are not natural processes of transformation personal farms into commodity farms. It is proposed that the state regulatory policy can be aimed at creating self-regulatory economic systems in which prices would be formed to all participants in market relations without direct state influence. It is acceptable to organize product processing and branded trade in sales cooperatives. The need to expand the functions of wholesale markets for agricultural products is substantiated. It is expedient to direct the funds of state support for wholesale markets for agricultural products to establish branches of these markets. They would provide transport services to small producers, store products, at the direction of the owners, organize auctions. This will ensure the overcoming of isolation from market relations of small businesses, their production of competitive products.


2020 ◽  
Vol 16 (1) ◽  
pp. 21-32
Author(s):  
Vyacheslav N. Bobkov ◽  
Natalia V. Loktyukhina

The Object of the Study. Informal employment in Russia, factors affecting the development of informal employment. The Subject of the Study. Socio-economic policy in connection with the development of non-standard forms of employment in Russia. The Purpose of the Study. Developing of proposals for the transformation of socioeconomic policy in the context of the development of non-standard forms of employment in Russia. The Main Provisions of the Article. The main factors influencing the development of non-standard forms of employment are: the development of information and communication technologies and robotics, changing consumer preferences, demographic factors, changing the quality of the workforce, institutional factors, globalization. The proposals on the directions of socioeconomic policy, necessary for a positive impact on the situation with the state and development of precarious work in Russia are substantiated. The objective of such a policy in terms of precarious work is to reduce (reduce to “no”) its risks, expand positive opportunities for the parties to labour relations and society as a whole in the context of the development of the ICT and robotization. Measures are proposed in the field of the “lifelong learning” program, state regulation of the labour market (including in terms of improving the activities of state and non-state employment services, unemployment benefits, electronic personnel management), the development of a social partnership system (primarily in terms of improving activities of trade unions), the development of external institutions affecting the labour market and employment (Tax policy, Informing on the state of legal regulation labor relations). It is advisable to update the National Project “Labour Productivity and Employment Support”, providing for the whole range of issues of promoting productive employment, due to the development of its non-standard precarized forms.


2020 ◽  
pp. 24-30
Author(s):  
Dmytro Kobylnik ◽  
Anton Burchak

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.


Author(s):  
A. Zhuk

The paper studies the historical and legal background of the formation and development of government procurement in Ukraine. It analyzes the essence and significance of public procurement for the effective development of budgetary enterprises, institutions and organizations in different historical periods. It has been established that public procurement took various forms long before the independence of Ukraine. State orders are considered in the context of the broader problem of state regulation of the economy, namely one of the most serious and ambiguous economic problems is the rational interaction of the state and the market system in the process of public procurement. It is substantiated that a full-fledged national economy largely depends on how transparent and economically justified public expenditures on the maintenance of institutions financed from the state budget. Detected that one of the most promising ways to implement the concept of rational and efficient use of budget funds is the widespread introduction of a single structured system in the procurement of goods, works and services for public needs, based on competition, transparency, non-discrimination and decentralization. The paper reviews specifics of legislative regulation of public procurement in the relevant periods. The stage of transition of the system of centralized production planning, distribution of material and technical resources, the function of the state order as an absolute state regulator in the production of products and services to the means of meeting the needs of material resources, products, works and services of consumers supported by the state budget. It identifies the main differences in the approaches to understanding the essence of public procurement. The paper provides a detailed description of the influence of factors and circumstances on the development of the legal framework of public procurement. It determines and substantiates government procurement development periods. The paper analyzes the negative effects of omissions and non-finalization of the legal framework of each respective period. It studies the methods of and reasons for changing the terminology in the formation of the conceptual apparatus of the modern legal framework. Conclusions on changes, additions and adjustments to the legal framework of public procurement are provided. The paper assesses the main differences between the adopted public procurement laws.


Teisė ◽  
2009 ◽  
Vol 70 ◽  
pp. 119-135
Author(s):  
Elena Masnevaitė

Pastaraisiais metais Lietuvoje vis labiau diskutuojama dėl politinėms partijoms skiriamų valstybės biu­džeto lėšų, jų didinimo, kontroliavimo ar... areštavimo. Politinės partijos yra tas subjektas, kuris atlieka mediaciją tarp valstybės ir visuomenės. Valstybė yra tuo suinteresuota, todėl skiria joms tam tikrą finan­sinę paramą, tarsi laikydamasi romėniškos maksimos do ut des. Korupcinių grėsmių požiūriu valstybės biudžeto lėšos yra patikimiausias politinių partijų finansavimo šaltinis, tačiau čia taip pat slypi pavojus, jog politinės partijos praras savo prigimtį ir taps kvazivalstybinėmis organizacijomis, atitrūkusiomis nuo visuomenės grupių ir jų „natūralaus“ suinteresuotumo finansiškai paremti joms priimtinas politines pro­gramas ir jų įgyvendintojus. Turint tai omenyje, šiame straipsnyje analizuojami Lietuvos politinių partijų finansavimo iš valstybės biu­džeto būdai ir formos. Remiantis kitų Europos valstybių patirtimi, atskleidžiami diskutuotini pasirinkto valstybinio politinių partijų finansavimo modelio aspektai, neproporcingos viešosios paramos proble­matika. Be to, pateikiamos rekomendacijos tobulinti reglamentavimą, kurio inicijuotos pataisos „įstrigo“ parlamentinėje procedūroje arba po priėmimo netapo reikiamai veiksmingomis. In Lithuania the funds from the state budget assigned to political parties, its growth, control and... arrest have become a topic of increasing debate over the last years. Political parties are the subject who performs mediation between the state and the society. The state is interested in the abovementioned function and therefore it assigns particular financial support to political parties as if conferred with the Roman maxim do ut des. At the standpoint of threats of corruption the state budget allocations are the most reliable source of funding for political parties, however, there is a risk that political parties will be deprived of their nature and turn into quasi governmental organisations that have lost touch with groups of the society and their „genuine” interest to support beneficial political programmes and their executers financially. While taking this into account the article deals with the ways and forms of financing the political parties from the state budget. Arguable issues of the model chosen by the state to fund political parties and the proble­matics of non proportionate public support are revealed in the article with reference to the experience of Eu­ropean states. Moreover, recommendations how to improve legal regulation whose initiated amendments „stuck“ in the parliamentary procedure or did not become due effective after their adoption are provided.


Sign in / Sign up

Export Citation Format

Share Document