Matches in SemOpenAlex for { <https://semopenalex.org/work/W2986962014> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W2986962014 abstract "The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted.
 It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (legal entities, physical persons – entrepreneurs, state power bodies or local power bodies). Subject to valuation are assets (movable and immovable) and property rights (e. g. intellectual property rights, rights for use of nature resources etc.). The cases of obligatory expert valuation of assets are clarified in the course of the study; the valuation phases are substantiated in conformity to the national standards on valuation of assets and property rights.
 The notion of transfer pricing, occurring in time of transactions involving residents and non-residents that are subject to control by tax bodies in order to combat minimization of income tax, is defined. Economic transactions with a non-resident counterparty are identified as controlled ones by a payer of profit tax, when their result has no effect for a taxation object. An economic transaction will be identified as a controlled one, when it complies with two criteria set by the Tax Code of Ukraine: cost criterion (the volume of annual income and the volume of transactions with a counterparty) and status criterion (what is non-resident, whether or not it is related with a Ukrainian tax payer, where it is registered, what is its organizational and legal form, whether or not it pays profit tax and by what rate). The controlled transactions are subject to audit for the compliance of their prices with “arm’s length” principles, with the possibility of adjusting a transaction price for purposes of profit taxation in case of noncompliance. 
 International and national law establishes five main methods for price determination in the controlled transactions. The choice of method and texted party depends on the essence of transaction and the character of its parties’ interactions. The article gives a description of methods for calculating transfer prices used by tax bodies for auditing the correctness of estimated profit tax in the controlled transactions. The authors believe that the top one is the method of comparative non-controlled price, because it can be used when performing transactions on sales of goods with mass-scale demand, for which it is easier to find the data on analogous transactions of other companies on the commodity market and compare the conditions of such economic transactions." @default.
- W2986962014 created "2019-11-22" @default.
- W2986962014 creator A5039856256 @default.
- W2986962014 creator A5068819220 @default.
- W2986962014 date "2019-11-01" @default.
- W2986962014 modified "2023-09-27" @default.
- W2986962014 title "The Role of Pricing in Taxation of Business Enterprises" @default.
- W2986962014 doi "https://doi.org/10.31767/nasoa.3.2019.04" @default.
- W2986962014 hasPublicationYear "2019" @default.
- W2986962014 type Work @default.
- W2986962014 sameAs 2986962014 @default.
- W2986962014 citedByCount "0" @default.
- W2986962014 crossrefType "journal-article" @default.
- W2986962014 hasAuthorship W2986962014A5039856256 @default.
- W2986962014 hasAuthorship W2986962014A5068819220 @default.
- W2986962014 hasBestOaLocation W29869620141 @default.
- W2986962014 hasConcept C100001284 @default.
- W2986962014 hasConcept C10138342 @default.
- W2986962014 hasConcept C111326686 @default.
- W2986962014 hasConcept C113216237 @default.
- W2986962014 hasConcept C144133560 @default.
- W2986962014 hasConcept C162077342 @default.
- W2986962014 hasConcept C162324750 @default.
- W2986962014 hasConcept C175444787 @default.
- W2986962014 hasConcept C186027771 @default.
- W2986962014 hasConcept C51303962 @default.
- W2986962014 hasConcept C551662922 @default.
- W2986962014 hasConcept C55214782 @default.
- W2986962014 hasConceptScore W2986962014C100001284 @default.
- W2986962014 hasConceptScore W2986962014C10138342 @default.
- W2986962014 hasConceptScore W2986962014C111326686 @default.
- W2986962014 hasConceptScore W2986962014C113216237 @default.
- W2986962014 hasConceptScore W2986962014C144133560 @default.
- W2986962014 hasConceptScore W2986962014C162077342 @default.
- W2986962014 hasConceptScore W2986962014C162324750 @default.
- W2986962014 hasConceptScore W2986962014C175444787 @default.
- W2986962014 hasConceptScore W2986962014C186027771 @default.
- W2986962014 hasConceptScore W2986962014C51303962 @default.
- W2986962014 hasConceptScore W2986962014C551662922 @default.
- W2986962014 hasConceptScore W2986962014C55214782 @default.
- W2986962014 hasLocation W29869620141 @default.
- W2986962014 hasOpenAccess W2986962014 @default.
- W2986962014 hasPrimaryLocation W29869620141 @default.
- W2986962014 hasRelatedWork W1139276452 @default.
- W2986962014 hasRelatedWork W144028935 @default.
- W2986962014 hasRelatedWork W1573387698 @default.
- W2986962014 hasRelatedWork W1584855741 @default.
- W2986962014 hasRelatedWork W161103491 @default.
- W2986962014 hasRelatedWork W1734276294 @default.
- W2986962014 hasRelatedWork W2067230551 @default.
- W2986962014 hasRelatedWork W220348309 @default.
- W2986962014 hasRelatedWork W2220362817 @default.
- W2986962014 hasRelatedWork W2277331849 @default.
- W2986962014 hasRelatedWork W2353971364 @default.
- W2986962014 hasRelatedWork W2374853925 @default.
- W2986962014 hasRelatedWork W2508880866 @default.
- W2986962014 hasRelatedWork W2729373073 @default.
- W2986962014 hasRelatedWork W2757926279 @default.
- W2986962014 hasRelatedWork W3128155890 @default.
- W2986962014 hasRelatedWork W3149475269 @default.
- W2986962014 hasRelatedWork W1698799339 @default.
- W2986962014 hasRelatedWork W2598218157 @default.
- W2986962014 hasRelatedWork W2601206607 @default.
- W2986962014 isParatext "false" @default.
- W2986962014 isRetracted "false" @default.
- W2986962014 magId "2986962014" @default.
- W2986962014 workType "article" @default.