TRANSFER PRICING IN UKRAINE: A SYSTEM OF ANALYTICAL, DIGITAL, AND CONTROL MANAGEMENT: Scientific monograph

Authors

Authors

Tamila Golotsukova, Vasyl Gorbachuk, Tamara Bardadym, Dmytro Rybachok, Volodymyr Kraievskyi, Hanna Hryshchuk, Oleksandr Muravskyi, Solomiia Ohinok, Marta Sarvas, Serhii Polishchuk

Transfer pricing in Ukraine: a system of analytical, digital, and control management : Scientific monograph. Riga, Latvia : Baltija Publishing, 2025. 132 p.

The scientific monograph presents a study of transfer pricing in Ukraine: a system of analytical, digital and control management. The study explores the theoretical underpinnings of accounting and taxation in the context of transfer pricing, along with the technological mechanisms employed for tax control and audit in the era of digital transformation. The monograph provides a comprehensive overview of international practices and national regulations pertaining to transfer pricing transactions, among other topics. The publication is intended for researchers, lecturers, postgraduate and undergraduate students, as well as the general public.

Chapters

  • CHAPTER 1. THE U.S. ENERGY MARKET: STRUCTURE, REGULATION, AND INDUSTRY ECONOMICS
    Tamila Golotsukova
    PDF
  • 1.1. The Electricity Generation and Transmission in the United States
  • 1.2. The Wholesale Market, Pricing, and Distribution of Electricity
  • 1.3. The Retail Market, Capital Markets, Investment Attraction, Regulation, and Protection in the US Energy Sector
  • CHAPTER 2. INTERNATIONAL PRACTICES AND NATIONAL TRANSFER PRICING IN ENERGY
    Vasyl Gorbachuk, Tamara Bardadym, Dmytro Rybachok
    PDF
  • 2.1. Incentive-Based Price Regulation
  • 2.2. Challenges of Pricing in Energy with the Development of New Technologies
  • 2.3. International Transfer Pricing Practices in Energy
  • CHAPTER 3. INSTITUTIONAL APPROACHES TO TRANSFER PRICING IN FOREIGN TAX PRACTICE
    Volodymyr Kraievskyi, Hanna Hryshchuk
    PDF
  • 3.1. Institutional Multi-Vector Nature of Regulatory Support for Transfer Pricing in EU Countries
  • 3.2. Comparative Assessment of the National Regulatory Framework of Ukraine in the Context of European Regulatory Guidelines
  • 3.3. Directions of Regulatory Evolution of Transfer Pricing in Ukraine Through the Prism of European Integration Discourse
  • CHAPTER 4. FUNCTIONAL ARCHITECTURE OF TAX CONTROL AND AUDIT IN THE FIELD OF TRANSFER PRICING BASED ON TAX COMPLIANCEY
    Oleksandr Muravskyi
    PDF
  • 4.1. Conceptual Basis of Tax Control and Audit of Transfer Pricing Operations Based on Tax Compliance
  • 4.2. Assessment of the Quality of the Policy and Internal Control System of Transfer Pricing in the Tax Compliance System
  • 4.3. Assessment of the Quality and Effectiveness of the Internal Audit System of Transfer Pricing in the Tax Compliance System
  • CHAPTER 5. ECONOMIC EFFICIENCY OF ARTIFICIAL INTELLIGENCE IMPLEMENTATION IN CUSTOMS CONTROL: COST REDUCTION AND RISK MINIMIZATION IN INTERNATIONAL TRADE
    Solomiia Ohinok, Marta Sarvas
    PDF
  • 5.1. Innovative AI Solutions for Customs Control: Efficiency, Security, and Cost Savings
  • 5.2. Evaluation of Customs Control Effectiveness and Prospects for AI Implementation: Survey Results from Customs Control Participants
  • CHAPTER 6. ACCOUNTING INTERPRETATION OF TRANSFER PRICING TRANSACTIONS: CHALLENGES OF UNIFICATION AND AREAS OF CONCEPTUAL DISAGREEMENT
    Serhii Polishchuk
    PDF
  • 6.1. Organization of Documentary Support for Transfer Pricing Operations in the Financial Accounting System
  • 6.2. Analytical Structuring of Accounting for Controlled Transactions within the Framework of Transfer Pricing
  • 6.3. Valuation of Transactions Between Related Parties in the Financial Accounting System of Transfer Pricing
  • 6.4. Integration of Tax and Financial Accounting Principles in the Valuation of Transfer Transactions
  • 6.5. Valuation and Presentation of Transfer Transactions in the Financial Reporting System
Author Biographies
Tamila Golotsukova, V.M. Glushkov Institute of Cybernetics of the National Academy of Sciences

Lead Software Engineer at the Department of Intelligent Information Technologies

Vasyl Gorbachuk, V.M. Glushkov Institute of Cybernetics of the National Academy of Sciences of Ukraine

Doctor of Physical and Mathematical Sciences, Professor, Head of the Department of Intelligent Information Technologies

Tamara Bardadym, V.M. Glushkov Institute of Cybernetics of the National Academy of Sciences of Ukraine

Candidate of Physical and Mathematical Sciences, Senior Research Associate, Senior Research Associate at the Department of Intelligent Information Technologies

Dmytro Rybachok, V.M. Glushkov Institute of Cybernetics of the National Academy of Sciences of Ukraine

PhD Student at the Department of Intelligent Information Technologies

Volodymyr Kraievskyi, State Tax University

Doctor of Economics, Professor, Dean of the Faculty of Taxation, Accounting and Auditing

Hanna Hryshchuk, State Tax University

PhD in Accounting and Taxation, Associate Professor of the Department of Accounting and Audit

Oleksandr Muravskyi, Kyiv Cooperative Institute of Business and Law

Doctor of Philosophy of Accounting and Taxation, Associate Professor of the Department of Accounting and Taxation

Solomiia Ohinok, Lviv Polytechnic National University

PhD, Associate Professor, Department of Management of Organizations

Marta Sarvas, Chicago-Kent College of Law, IIT, Legal Innovation and Technology Program

LL.M Сandidate

Serhii Polishchuk, State Tax University

PhD (Economics), Associate Professor at the Department of Accounting and Auditing

Cover for TRANSFER PRICING IN UKRAINE: A SYSTEM OF ANALYTICAL, DIGITAL, AND CONTROL MANAGEMENT: Scientific monograph
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Published
May 30, 2025
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