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- Title
Changing trends of tax control over transfer pricing in agro-industrial complex.
- Authors
Voloshyn, Y. M.
- Abstract
The theme of the article: Changing trends in tax transfer pricing control over AIC. Objective: To analyze trends in tax control over transfer pricing agriculture, justify the factors that influenced the transformation processes, define key standards that have changed. Research Methodology: Based on theoretical generalizations, comparative analysis and practical experience gained in the implementation of tax control over transfer pricing in agriculture determined backgrounds and peculiarities of tax regulation farms with modern legislation. Results: substantiated that domestic inherently create large agribusiness holdings, occupying a considerable share in the total production, so that it is the activities of such groups and can carry risks of the use of transfer pricing elements. Stages of formation, studied some general features of each stage. Elements of scientific innovation reveal the semantic content of the role and purpose of the tax control of transfer pricing APC. Investigated some key components of the mechanism of transformation, evaluation and impact of innovations introduced in the functioning of transfer pricing. The practical significance: Practice functioning of domestic agricultural enterprises demonstrates the novelty, complexity of the practical side of using the mechanism of tax control over transfer pricing agriculture, both for business and for the control of the supervisory authority and requires further research and development.
- Subjects
AGRICULTURAL taxes; TRANSFER pricing; AGRICULTURAL economics
- Publication
Ekonomika APK, 2015, Issue 11, p135
- ISSN
2221-1055
- Publication type
Abstract