The results of implementation of european requirements in management of transfer pricing audit (experience of Ukraine)

Since 2017 four of fifteen steps of the BEPS plan (base erosion and profit shifting) have been introduced in Ukraine to resist various areas of aggressive tax planning. The implementation of the BEPS plan is primarily made through frame working a transfer pricing control system in Ukraine, which aims to reduce illegal tax sheltering through foreign economic transactions with interdependent or interested parties as well as through transactions with contractors that are registered or make business in low-tax jurisdictions. The purpose of this study is to evaluate the results of implementation of European requirements in the system of audit of foreign economic activity in Ukraine. The study is based on data from the State Statistics Committee of Ukraine, the State Fiscal Service of Ukraine for 2015-2019.The article identifies the amounts of Ukrainian exports (imports) to (from) low-tax jurisdictions, analyzes the controlled exports and imports by geographical segment. The study presents evidence of the use of transfer pricing mechanisms by Ukrainian companies to optimize income taxation, which is contrary to the interests of the state. Therefore, a special need consists in improvement of the state control over operations of the foreign economic activity. The changes and current trends in foreign economic operations during the implementation of transfer pricing controls since 2013 in accordance with the BEPS plan were examined. This study proves that immediately after expanding the list of low tax jurisdictions, there has been a significant fall in the volume of controlled exports and imports, which we regard as a loss of cost-effectiveness of trade operations through low tax jurisdictions due to increased controls and enlarged list of territories, transactions through which are under strict control

Перспективи застосування процесного підходу до управління якістю послуг у неприбутковій сфері

The author draws attention to the problems faced non-profit institutions in view of the spread of the zone of influence of commodity-money relations in Ukraine; the need for redistribution of the budget to solve urgent problems facing the country; the consequences of demographic crisis that going on. The most vulnerable are institutions of higher education with their mission to create competitive human capital for high-technological and innovational  development of the stat, for self-realization of personality, for providing the needs of society, labor market and the state of competent professionals. It is stressed that there is a considerable number of publications in which their authors offer their own recommendations to solve urgent problems. Some of them are connected with the improving of state regulation. More productive are the ideas to improve management with organizations using the approaches which already had given good results. In particular at the industrial enterprises including leading foreign corporation. A comparative analysis of external and internal factors, and also of prospects of introducing a process approach was carried out. As it turned out there are no significant obstacles to its implementation in the non-profit sector. It is emphasized that abuse at management built on functional principles has a number of negative consequences that are accompanied with the loss of competitive positions by educational institutions in the educational market.The offers to use quantitative methods of assessment of the quality of educational services are supported. In particular, the "matching coefficients" which determine a correlation of normative and practically achieved indices which are used in the accreditation and licensing procedures executive authorities as well as  in the progress of self-evaluation by structural subdivisions of higher education institutions. Сосредоточено внимание на необходимость приведения системы управления учреждениями неприбыльной сферы в соответствие реалиям товарно-денежных отношений. Приведены аргументы в пользу расширения арсеналаменеджмента учебных заведений инструментами процессного подхода.Зосереджено увагу на необхідності приведення систем управління установами неприбуткової сфери у відповідність реаліям товарно-грошових відносин. Наведено аргументи на користь розширення арсеналу менеджменту закладів освіти інструментами процесного підходу