Keywords
taxation
agreement
joint venture
income tax
value added tax
How to Cite
Abstract
This article examines the specific features of conducting judicial economic analyses related to the taxation of joint activity agreements in Ukraine. It analyzes legislative provisions, the tax obligations of the parties to the agreement, issues of double taxation, and the prevention of tax abuse. The article reviews tax and civil legislation regarding joint activities without the formation of a legal entity. It presents expert practices for conducting economic expert analyses regarding the taxation of joint activity agreements. The purpose of the study an analysis of best practices in conducting economic expert assessments regarding the taxation of joint venture agreements in Ukraine, as well as the identification of problematic aspects of their legal application. The methodological basis of the work consists of general scientific and specialized research methods, in particular the dialectical method, the method of
generalization, and documentary analysis. This allowed for a comprehensive study of the specifics of conducting forensic economic expert examinations in the field of taxation of joint activity agreements, as well as an analysis of expert practice and primary documents. The scientific novelty lies in a comprehensive approach to analyzing forensic economic expert examinations in the field of taxation of joint activity agreements, systematizing approaches to their conduct, clarifying the role of the authorized participant, and delineating the tax liability of the participants. The conclusions summarize that forensic economic examinations in the field of taxation of joint activity agreements are complex in nature and are further complicated by the lack of coordination between tax and civil legislation, as well as by the uncertainty surrounding the status of the authorized participant. It has been established that the key issues are the assessment of the reality of business transactions, the calculation of tax credits, and the insufficiency of the evidentiary basis.
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