USE OF INFORMATION SOURCES (BASIS OF DATA) IN JUDICIAL ECONOMIC EXAMINATION OF TRANSFER PRICING

DOI: https://doi.org/10.33994/kndise.2019.64.67

Yu. Hrinenko; I. Hrinenko; M. Polennikov

One of the main tasks of the forensic economic examination for transfer pricing is the process of finding and determining the comparability of controlled operations, without which it is impossible to determine the fact of the compliance of the conducted controlled operation on «the Arm’s length principle». The basic component of this search is available and correct information in the form of any information databases and other public sources of information.

Verification of the use of the enterprise by the most appropriate method of transfer pricing by the results of functional analysis as well as the application of methods for prioritization is a procedure that depends and is fully related to the availability of complete and reliable information about prices.

Public information sources contain price information that can be used to determine comparable prices. The list of specialized commercial publications for the purpose of transfer pricing includes – a monthly newsletter «Review of prices of Ukrainian and world commodity markets»; informational and analytical product «Commodity Monitor. Ukraine»; information and analytical product «Digest of commodity prices in world markets»; the head of the State Fiscal service of Ukraine; the official site of the Ministry of Agrarian Policy.

The information contained in the commercial databases Orbis, Amadeus, Ruslana (VanDeek), Onesourse TP (Thomson Reuters), BloombergProfessional (Bloomberg), Spark (Interfax) is publicly available and can be used with an analysis of comparability in order to establish the condition of controlled operations on «the Arm’s length principle».

It should be noted that the main thing that should reflect any source of information is the presence of arguments that will provide comparability to assess and justify compliance with the conditions of the conducted controlled operation on «the Arm’s length principle». Key words: judicial-economic examination, transfer pricing, informative sources, databases.

TRANSFORMATION PRISING INNOVATIONS IN OFFSHORE OPERATIONS

DOI: https://doi.org/10.33994/kndise.2019.64.66

M. Rudaia

The article deals with modern approaches to the issue of transfer pricing in the conditions in offshore operations. Considerable attention is spared to the innovations in a tax law on counteraction to washing out of tax base and leadingout of acuestss from taxation. The modern characteristic features of intercommunication of offshore financial jurisdictions and renewed three-level format of accounting are certain on the transfer pricing. Therefore considerable actuality is acquired by possibilities to carry out control a supervisory organ after the transfer pricing, a duty is set for taxpayers to keep documents and information that is necessary for realization of tax control after the transfer pricing.

The directions of control over transfer pricing in Ukraine. Realization of these norms will allow substantially to improve control of the transfer pricing in operations with offshores in the conditions of globalization of economy.

Thus, one of key principles of forming of mechanism of the transfer pricing, in a context further fight against avoiding tax payment, realization is by the state of purposeful influence on the processes of administration and realization to the international standards.

Key words: transfer pricing, offshore, income tax, controlled operations.

ORGANIZATION OF INTERNAL CONTROL BY BUDGET ORGANIZATIONS (INSTITUTIONS) AS A BUDGETARY FUNDS MANAGER

DOI: https://doi.org/10.33994/kndise.2019.64.65

K. Proskura

This article is devoted to the study of the organization and formation of the system of internal control by budget organizations (institutions), the definition and substantiation of the components and procedures of internal control, as well as the development of a mechanism for the practical implementation of this system in a budget institution (organization). The construction of an internal control system of a budgetary institution is based on the components: control environment (construction of the structure of the internal control system and its subordination, responsibilities and powers of internal controllers, requirements to their competence, their independence with respect to utsanov), risk management (identification and assessment of the probability and risk impact on the institution’s activities, costs, the risk response, in comparison with the resulting benefit from its reduction), control measures (which procedures and measures are implemented by the institution in order to ensure the effectiveness of internal control), information and communication, monitoring (reporting of internal control units and checking the results of its work by the supreme body). The organizational principles for the construction of internal control, the principles on which internal control is to be based, as well as the essence of the five elements of internal control, in accordance with which internal control is to be carried out by the administrators of budget funds, is regulated in the Methodological Recommendations on the organization of internal control by budgetary funds managers. in their institutions and in subordinate budget institutions (approved by the order of the Ministry of Finance of Ukraine dated September 14, 2012 No. 995). An important factor in the effectiveness of the internal control system’s operation is the accountability of the internal control units to the manager and parent organization, embodied in the provision of written reports on the results of control measures carried out with a certain periodicity, as well as the introduction of a mechanism for monitoring the elimination of identified deficiencies and violations. The existence and effectiveness of the internal control system’s functioning forms the basis for ensuring the effectiveness of the organization, including the efficient use of economic resources.

Key words: budgetary institution, internal control, internal control system, internal audit department.

METHODOLOGICAL APPROACHES TO AN ASSESSMENT OF REDUCED BENEFIT

DOI: https://doi.org/10.33994/kndise.2019.64.64

O. Markina; T. Paientko

The article is devoted to the generalization of methodical approaches to the estimation of the lost profit. In the process of assessing lost profits, two main issues can be identified. The first one is what can actually be qualified as a lost profit, what its features and how to prove that such a profit could indeed be obtained. The second is how to actually measure the profit that has never been received.

The purpose of the article is to determine the approaches to estimating lost profits taking into account the peculiarities of the Ukrainian economy. The theoretical approaches to the definition of the essence of lost profits are systematized. It is substantiated that the missed profit is the estimated value of losses in the increment of the income of the aggrieved party, which is based on the evidence, confirming the real possibility of obtaining economic benefits by the aggrieved party, if it was not harmed by acts or omissions of the guilty party.

The judicial practice concerning estimation of the lost profit is analyzed. The algorithm of establishing the fact of the lost profit and its estimation is developed. The algorithm consists of four stages: the detection of the violation of the law, the establishment of the consequences of the violation of the law, the establishment of the fact of the purpose of damages and their form, assessment of the magnitude of losses.

The approaches to estimating lost profits are systematized. It has been determined that direct approaches can be applied in the presence of relevant information and provided that there is a direct link between the committed violation and the loss of profit. It is substantiated that valuation approaches are based on the use of valuation procedures for the accumulation of income that was not received by the aggrieved party as a result of the commission of unlawful actions against it. Methods based on the valuation approach include the comparison of revenues (cost or level of capitalization) before and after an event related to unlawful actions. The complexity of applying valuation approaches is the need to eliminate the influence of concomitant factors, which could also cause harm, but they were not related to unlawful actions. It is determined that in assessing lost profits it is important to prove the fact of the lost profit and its connection with the committed violation of law. One of three approaches can be used to estimate the amount of lost profit: direct, estimated or mixed. The choice of a particular method depends on the specifics of the research object.

Key words: missed profit, valuation methodology, unearned profits, moral harm.

QUALITY CONTROL OF THE PERFORMANCE OF WORKS ON FIREPROOF TREATMENT OF WOOD BY DSA-1 AND DSA-2 SOLUTIONS

DOI: https://doi.org/10.33994/kndise.2019.64.63

S. Lesiv

Recently, expert institutions have begun to receive more and more procedural documents on the appointment of construction and technical types of examinations for the solution of which concerns issues to determine the quality of the work carried out on the fire protection of wooden structural elements. And this is not surprising, given the fact that considerable amount of money is spent on this type of work based on the analysis of reporting documentation, and the quality of such work as practice shows does not always meet the requirements of regulatory documents. The main tasks that constructive fire protection performs are a significant increase in the fire resistance of a building material, prevention of its deformation, and also an obstacle to the further spread of the resulting fire. All this will help to preserve the safety of the building quickly and in a timely manner, as well as to carry out a full evacuation without any loss.

The article is devoted to the consideration of the main methods that can be used to determine the quality of work performed on the fire retardant treatment of wood with DSA-1 and DSA-2 solutions. In turn, the effectiveness of each method was tested in practice by the author of this article at various research sites, in turn, based on their practical application, it is possible to conclude that these methods are quite effective and can be fully used by forensic experts in conducting such studies.

Key words: fire protection, solutions, control, methods.

LOSSES AS THE RESULT OF RESTRICTIONS ON USE OF LAND. TRANSFORMATION IN THE MONEY

DOI: https://doi.org/10.33994/kndise.2019.64.62

V. Savchak

Due to the lack of a proper conceptual and categorical apparatus, it is rather difficult to determine under what circumstances the owner / user of the land plot has the right to reparation and what is the actual damage.

That is why, for a clear understanding of the tasks of land management expertise and the feasibility of a full, substantiated and objective study to calculate the amount of damage caused to land owners and land users, we consider it necessary to go further into the aspect of losses, for example, of damages caused by the restrictions on land use , and the order of their calculation.

Using the example of restrictions on the use of land, the author came to the conclusion that grounds for imposing restrictions on the use of land, according to article 111 of the Land Code of Ukraine, do not cause a loss to the land owner/user in each case.

We believe that the loss caused by restrictions on the use of land, are the lost, additionally spent or under-received property benefits (monetary assets), caused by the violation of the rights of the owner / user of a land plot after establishing the restrictions of a land use on a land plot.

In itself, the restriction in the use of land does not give rise to the right to compensation for damages, however, it can adversely affect the property of the owner (worsen it, destroy it), and therefore occurs a damage.

It was also determined that the fact of causing harm to the owner or user of the land plot, that is, the onset of negative consequences for him, is not always associated with unlawful behavior. And the right to compensation for damages the owner / user of the land will have, regardless of the fault of the subject who caused him damage. Legal relations arising in the land sphere allow special conditions for the compensation of losses to land owners / land users that arise:

– under the circumstances of the occurrence of harm through the perfect wrongful act;

– under the circumstances of the occurrence of harm through the perfect lawful act;

– under the circumstances of the occurrence of damage caused by the violation of contractual obligations.

Referring to the procedure for calculating the amount of damage, the author concludes that this is carried out in a general manner, in accordance with special regulations – National Standard №. 1 «General Basis for Assessing Property and Property Rights», approved by Resolution of the Cabinet of Ministers of Ukraine No. 1440 of 10.06.2003 and National Standard № 2 «Real Property Valuation», approved by the Resolution of the Cabinet of Ministers of Ukraine of 28.10.2004 №. 1442.

Key words: forensic examination on questions of the use of land; land plot; losses inflicted to the land owners and land users; the restriction in the use of land; calculation of losses.

COMPLEX FORENSIC BUILDING-TECHNICAL AND ECONOMIC EXAMINATION

DOI: https://doi.org/10.33994/kndise.2019.64.61

M. Zholobetska; V. Koloniuk

The construction industry is one of the priority sectors of the economy and has a great social significance. Despite the implementation of the state policy on counteracting criminal offenses in the budgetary sphere, their level remains significant, especially in such priority sectors as construction, reconstruction and repair of state facilities.

As expert practice shows, recently, the number of expert studies related to the determination of the cost of actually executed construction work has increased.

Crimes in the field of construction have recently been characterized by a complex mechanism of accomplishment. During their investigation, the investigators have tasks whose solution requires the application of specialist knowledge in various fields, including accounting, engineering and construction, etc.

As analysis of investigative practice shows, in the investigation of crimes in the field of construction, a comprehensive judicial-economic and construction-technical expertise is conducted.

Comprehensive examination should be appointed when the solution of the questions posed is impossible as a result of several consecutive examinations. There is an integrated examination, in the production of which the solution of the problem is impossible without the simultaneous participation of specialists in various fields of knowledge and formulation of their general conclusion. Complex examination is carried out by at least two experts from different fields of knowledge or different areas within one area of ​​knowledge.

The article analyzes the peculiarities of the process of carrying out complex construction-economic researches and examinations, reveals the main tasks of the complex judicial building-technical and economic expertise, as well as proposes a general algorithm for the implementation of a comprehensive judicial engineering-building and economic expertise.

The authors of the article agree that in most cases, the appointment of a comprehensive judicial construction, technical and economic expertise is the most efficient, methodologically correct way to the solution of expert tasks, when obtaining a reliable answer is guaranteed only by a general generalization of the results of the application of basic expert knowledge and methods.

Key words: special knowledge, multi-discipline expertise, multi-discipline construction, technical and economic expertise.

PERSPECTIVES FOR THE USE OF BIM-TECHNOLOGY (BUILDING INFORMATION MODELING) IN BUILD-TECHNICAL EXPERTISE

DOI: https://doi.org/10.33994/kndise.2019.64.60

O. Komandyrov; O. Levchenko; O. Kysil

In connection with development in the world and, in particular in Ukraine, practices of planning of building objects and creation of project documentation with the use of BIM (Building Information Modeling) and by the credible height of researches of accordance of project documentation and existent objects to the requirements of normatively-legal acts, there is a necessity of introduction in the field of realization of judicial building examination of methodologies of research of building objects and corresponding project documentation created after BIM, preparation of specialists for work with the complexes of planning BIM. In the article, the existent state and perspective use of BIM considered for verification of accordance to the requirements of normatively acts of the both projected and existent building objects, which can be used by forensic experts during realization of corresponding researches.

Keywords: civil engineering expertise, design documentation, building information modeling (BIM) technology, information modeling.

DETERMINING THE COST OF REAL ESTATE IN THE UNSTABLE MARKET

DOI: https://doi.org/10.33994/kndise.2019.64.59

R. Pasko; S. Maksymov; Ye. Psiarnetskyi

The article deals with the issues of conducting forensic appraisal-building and appraisal-land expertise and expert research of valuation of immovable property in an unstable market.

It should be noted that:

1. Using a comparative methodological approach in the present extremely adverse market conditions prevailing in Ukraine, including, and on the background of the rapid devaluation of the national currency against the U.S. dollar, needs assessment (court expert or appraiser) a clear awareness of the fact that almost all the participants of the real estate market at the moment have taken a wait that led to the actual absence of the market itself.

2. The real estate market, which has always been characterized by a certain inertia, in virtue of their nature, react to any changes in the economy only after a certain period of time, that is, a so-called «temporary delay». The process of reaching the market to its equilibrium state is delayed in time because the market participants still can not adapt to new economic realities as the situation in the country as a whole continues to change literally every day and talk about any signs of stabilization earlier.

3. Analysis of General dynamics (trend) behavior of the real estate market shows that the hryvnia and the dollar prices in practice «diverge», that is, prices denominated in us dollars decrease, and the Ukrainian currency is going up.

4. Under these conditions, within the comparative methodological approach by conducting a court expert or appraiser procedures, the so-called «actualization» of the value proposition analogues on the valuation date of a particular object in an environment of rapid devaluation of the Ukrainian hryvnia is not just permissible but essential as it allows the contractor estimates to neutralize the factor «retrospectives»announcements are about objects-analogues in conditions of high volatility of the currency market. This procedure is advantageously carried out in the final part of the stage of collecting and analysing information about the sale or supply of such real property and identifying objects of comparison, and directly after that go to the comparison of object of evaluation with the objects of comparison and then correcting the already «updated» the sales price or offer price of the objects of comparison.

5. The procedure «updating» of the value proposition analogues on the valuation date is advantageously carried out using the above empirical relationships.

6. The performers of the assessment can also use a mathematical expression to calculate the magnitude of typical discounts for the bargain, the absolute value of which depends on the three market variables: the forecast term exposure, discount rate and annual rate of market value change in time of the specific property.

7. For active and developed markets in which the typical time frames of exposure are relatively small, particularly in periods of rapidly rising prices, discounts to the trade are significantly reduced or disappear altogether.

8. In periods of stagnation in the markets, for which the typical time of exposure significantly increased, especially in periods of lower prices, discounts on bargaining, on the contrary, have been increasing substantially, and have in fact, as of today.

Keywords: real estate, assessment, unstable market, updating the value proposition, the adjustment for the bargain.

REQUIRED MATERIALS FOR EXPERTISE IN CASE OF RUNOVER ROLLING STOCK ON AN OBSTACLE

DOI: https://doi.org/10.33994/kndise.2019.64.58

A. Kuzyshyn; O. Kovalchuk

One of the tasks that are being solved during the forensic railway transport expertise is to investigate the actions and circumstances of a railway accident. After analyzing the state of traffic safety in the structure of Ukrzaliznytsia OJSC, the author found that in recent years the number of runover incidents of rolling stock on pedestrians and motor vehicles has increased significantly. This is primarily due to the non-observance of the “Rules of Conduct of Citizens in Railway Transport”. It was noted that when performing such railway transport expertise, the expert receives an incomplete amount of necessary information, which may be the result of incomplete research or the impossibility of giving an opinion on this railway accident. First of all, this is due to the fact that employees of the bodies of the Ministry of Internal Affairs when they are at the scene of a railroad accident have no special knowledge and cannot select the necessary information for the qualitative expertise.

And so, after conducting research, the author came to the conclusion that for a full and high-quality railway transport expertise in the event of rolling stock hitting an obstacle (vehicle or person), the expert needs to have the following list of documents and relevant data, namely: original speedometer module KKD-3 memory, registration tape CLUB-U; certificate on the provision of the train with VU-45 brakes; information on the type of track on which the railway accident occurred (link or continuous), the longitudinal profile and the plan of the section of the route on which the railway accident occurred; full-scale sheet form DU-1 for a freight train, and DU-1L – for the passenger; information on the permissible speed of movement in the area of the railway accident; warning on the train form DU-61; graphic reproduction of a clear situation of a railway accident with an indication of a specific stopping point of the train’s head, the location of the obstacle with reference to the picket column.

So, having received the necessary information in accordance with the list that is specified in this article, the expert can objectively and reliably assess the impact of the actions of each of the participants in this incident on the implementation of the mechanism of the railway accident as a whole.

Key words: forensic railway-transport expertise, rolling stock, runway, locomotive, track, obstacle.