Блог

DOI: https://doi.org/10.33994/kndise.2020.65.57

I. Hrinenko, Yu. Hrinenko

Ukraine has joined the BEPS (Base Erosion and Profit Shifting) action plan to combat tax evasion and increase tax transparency around the world. In other words, the state must respond appropriately to ensure the taxation of profits in the country where the taxpayer is engaged in economic activities. Such actions will reduce the transfer of capital to jurisdictions with low levels of taxation, which in turn will help to increase the revenues of the state budget.

With regard to the implementation of the provisions of the BEPS Action Plan, Law No. 465-IX introduced the concept of taxation of profits of controlled foreign companies at the level of the controlling entity; introduced a three-tier documentation structure for international groups of companies, which includes transfer pricing documentation (local file), global documentation (master file) and country-by-country reporting; implements provisions 8 to 10 of the BEPS plan to control the distribution of functions, risks and intangible assets within a group of companies, improve the rules for commodity transactions by eliminating the restriction on the use of stock quotes of certain exchanges and allowing the use of quotations for such commodities; the procedure for carrying out the mutual agreement procedure has been determined, which provides for the mechanism of submitting the application for the consideration of the case under the mutual agreement procedure, the requirements for such application, the procedure for the action of the competent authority, etc .; introduced the concept of taxation of dividends equal to dividends, which provides for adjustments to the methodology and procedures envisaged to control transfer pricing when conducting transactions with non-residents.

Kay words: BEPS initiatives, transfer pricing, forensic examination.

DOI: https://doi.org/10.33994/kndise.2020.65.56

M. Rudaya

The article is devoted to the generalization approaches to conducting examinations and expert studies of operations of calculation and payment of wages. The purpose of the article is to determine the approaches to the examination and expert studies of operations on the calculation and payment of income received in the form of wages, other incentive and compensatory payments paid to the taxpayer in connection with labor relations, taking into account the current conditions organization of accounting entities of Ukraine.

heoretical approaches to determining the economic nature of wages and their types are summarized. Approaches on the regulatory framework for accounting and control of operations on accrual and payment of income are systematized. The caselaw on organization of carrying out of examinations and expert researches on questions of remuneration is analyzed. Based on expert practice, approaches to conducting expert studies related to studies of the state of labor discipline and compliance with labor legislation have been systematized.

Key words: wages, income, income taxation, individuals

DOI: https://doi.org/10.33994/kndise.2020.65.55

K. Mamikonyan

Over the past decade, dividend policy has become a fundamental element of the financial strategy of joint-stock companies, as it has a direct impact primarily on the corporate governance of the company. It can be considered that dividend payments are most often connected not with financial indicators, but with a significant improvement of the quality of corporate governance in the company, i.e. dividend payments are more likely an element of corporate governance. In essence, the high quality of corporate governance somewhat reduces the likelihood of making the wrong decision.

To the qualitative indicators, showing the status of the company the quality corporate governance can be added for the assessment of the bankruptcy of economic entities. If the quality of corporate governance is considered as a new one, added to the composition of qualitative indicators, then in general a number of signs indicating the pre-bankrupt state of the economic entity and not reflected in the financial statements can be offered.

Timely disclosure of information is accepted as the most important factor in improving corporate governance, which allows investors to reliably assess investment risks and compare practice with these results. Certain features are directly related to the structural elements of the company’s dividend policy, since contributing to the realization of the rights and interests of shareholders, the dividend policy occupies a major place in the corporate governance system of companies.

Key words: dividend policy, dividend, corporate governance, company, profit.

DOI: https://doi.org/10.33994/kndise.2020.65.54

I. Gise, Ju. Liodorova, M. Barkauskas, O. Markina, K. Mamikonian

The article deals with scientific and practical methods for identifying funds of criminal origin of individuals – a method of analyzing net worth, calculating cash flow and calculating cost coverage. There are given examples of expert practice on identifying illicitly acquired funds by individuals in Latvia, Lithuania, Ukraine and Armenia.

A critical analysis of the three considered methods for identifying funds of criminal origin did not reveal discrepancies with accounting theory. The authors Розділ 6. Судова економічна експертиза 557 noted that the applied comparison methods in forensic examinations of Latvia, Lithuania, Ukraine and Armenia are essentially similar, which does not prohibit their use in court proceedings. The identified problem with the application of the methods is the lack of recorded data at the beginning of the analyzed period and the limitation of the authority of an expert to collect information. The authors identified possible official available data sources in their countries.

The existing international practice, the expanded ability to obtain information and the potential of expert economists can make a significant contribution to the implementation of analytical methods of evidence to identify illicitly acquired funds of individuals.

Key words: legalization of illicitly acquired funds, income of individuals, analytical methods, forensic accounting examination.

DOI: https://doi.org/10.33994/kndise.2020.65.53

T. Paientko

The article is devoted to solving the problematic issues of confirming the amounts of income and expenses that arise in accounting for long-term debt. A review of the literature has shown that domestic researchers do not pay enough attention to the method of determining the effective rate in various situations. It is incorrect to use the approaches of western researchers in determining the effective rate, as in Ukraine there is no unified approach for determining a risk-free rate. The purpose of the article is to justify the approaches to determining the effective interest rate when accounting for long-term debt in order to reflect correctly income and expenses arising from the discount calculation.

Over the past few years, during tax audits, tax inspectors do not recognize or recognize income and expenses of income taxpayers that arise from the reflection of the discount in an incomplete amount. As a result, the taxpayers have income tax arrears, the amounts of which they do not agree with, and therefore they must go to court. The issue of confirmation of the amount of income or expenses arising as a result of reflection of the discount is controversial and complicated, therefore often requires the involvement of a forensic expert economist. In practice, there are nonstandard situations, namely: reflection in the accounting of long-term debt with an uncertain maturity; – reflection in the accounting of interest-free financial aid; reflection in the accounting of non-standard loans. It has been determined that the source of the problem is the lack of common approaches to justify the effective rate used in discounting.

The court practice of settling disputes between taxpayers and the tax service has been analyzed. It is grounded, in what non-standard operations problems can arise in determining the effective rate. It is determined what approaches to the determination of discount rate should be applied in the realities of Ukraine. It has been substantiated that in order to protect the position of judicial experts when preparing opinions on the issues of reflection of income and costs arising from the discount, it is necessary to develop and approve the methodology for determining the effective rate for calculating the discount.

Key words: effective rate, income, expenses, discount amount, tax audits.