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  Тип елементу:Публікація,

  Tax compliance control and audit of transfer pricing transactions

  Kraievskyi, Volodymyr Mykolaiovych

  ;

  Muravskyi, Oleksandr Yuriiovych

  (2024, Видавничий дім "Гельветика")

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  The article presents the authors' vision of the features and mechanism of tax compliance control and audit in the management of transfer pricing operations. Effective interaction between business entities and tax authorities in the process of controlling and auditing transfer pricing transactions should be based on the principles of compliance with the help of two tools – assessment of the quality of transfer pricing policy and internal control system (as a result of interaction of internal and external control systems) and assessment of the quality and effectiveness of internal audit of transfer pricing (as a result of interaction of internal control and audit systems). Confirmation of the assessment of the quality of the transfer pricing policy and internal control system will demonstrate the responsible position of the taxpayer based on tax compliance with the transfer pricing legislation in accordance with the arm's length principle and will increase the level of trust in it on the part of the tax authorities. In turn, the introduction of such a tool as an internal transfer pricing audit quality assessment into the process of monitoring-controlled transactions will allow the company to submit and use the results of its internal audit in assessing transfer pricing risks to form its tax rating and assess the need to include it in the audit plan. This tool assumes that the internal audit system is suficient to timely detect violations of tax legislation in the field of transfer pricing in accordance with the arm's length principle.

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  Тип елементу:Публікація,

  Sustainability reporting and assurance practices in agribusiness: a comparative institutional analysis of Ukraine and Germany

  Metelytsia, Volodymyr Mykhailovych

  ;

  Kraievskyi, Volodymyr Mykolaiovych

  ;

  Taran, Serhii

  (2026, Інститут східноєвропейських досліджень і дорадництва)

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  The aim of the study is to assess the institutionalisation of sustainability reporting and assurance practices in the agricultural sectors of Ukraine and Germany through the conceptual lenses of legitimacy, institutionalisation, and political economy, and to determine the opportunities for their harmonisation with international and European standards, particularly the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and International Standard on Sustainability Assurance (ISSA) 5000. The results show that Ukrainian agro-industrial enterprises demonstrate a low level of integration of the double materiality principle in sustainability reporting, limited coverage of non-financial indicators, and high risks of greenwashing due to the absence of independent data verification. Only a few companies have switched to CSRD reporting with a double materiality assessment procedure. In contrast, German companies have already adapted their reporting systems to CSRD and ESRS, ensuring greater transparency and audit verification. The study identifies structural preconditions for transitioning to independent assurance in Ukraine: harmonisation of corporate and state reporting, alignment with ISAE 3000/ISSA 5000 requirements, enhancement of staff competencies, and institutionalisation of ESG (Environmental, Social, Governance) committees.

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  Тип елементу:Публікація,

  Modeling a financial controlling system for managing transfer pricing operations

  Kalivoshko, Oleksii Mykolaiovych

  ;

  Kraievskyi, Volodymyr Mykolaiovych

  ;

  Hnatkivskyi, Bohdan Mykhailovych

  ;

  Savchenko, Alla Mykolaivna

  ;

  Kiktiev, Mykola Oleksandrovych

  (2025, Multidisciplinary Digital Publishing Institute)

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  The management of transfer pricing operations is considered from the perspective of modeling financial and accounting processes for various organizations, using agricultural enterprises as an example. It is demonstrated that the execution of transfer pricing oper-ations between related parties which may function as responsibility centers within an organizational holding structure serves as a managerial lever influencing the financial in-come and expenses of individual business units. It is revealed that the developed model of managerial accounting for transfer pricing operations, grounded in tax compliance and the balancing of stakeholder interests, is based on two key aspects: first, to ensure the balanced development of the company’s business units, a list of key performance indicators (KPIs) is developed and integrated into a balanced scorecard (BSC), promoting the sustainable and stable operation and growth of the company; second, with access to this list of KPIs, the manager of each business unit can exert indirect influence over a segment of the final product’s value chain by selecting transfer prices that adhere to the arm’s length principle. The practical application of the proposed model is illustrated using previously formed economic operations from the research base.

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  Тип елементу:Публікація,

  Methodological approaches to tax audit: the imperative of analysis under the condition of uncertainty of the term

  Kraievskyi, Volodymyr Mykolaiovych

  ;

  Savchenko, Alla Mykolaivna

  ;

  Skoryk, Maryna Olehivna

  ;

  Краєвський, Володимир Миколайович

  ;

  Савченко, Алла Миколаївна

  (2024, Видавничий дім "Гельветика")

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  A tax audit is a comprehensive examination of the financial activities of business entities with the aim of assessing compliance with tax legislation and identifying possible violations. In modern conditions, when economic instability and constant changes in tax legislation are becoming the norm, ensuring the effectiveness and accuracy of tax audits requires the use of complex methodological approaches. One of the key problems of the tax audit is the uncertainty of terms, which makes it dificult to plan and conduct audit procedures. The following methods were used in the study of methodological approaches to tax audits in conditions of uncertainty of terms: analysis of literary sources. A systematic review of scientific publications, articles, monographs and le-gal acts related to tax audit was conducted. This made it possible to identify existing approaches and theoretical foundations; Comparative analysis: a comparison of different methodological approaches used in tax audits in different countries and conditions was made. This helped identify the most effective practices and adapt them to conditions of uncertainty. A detailed substantiation of methodological approaches to the interpretation of tax audit from the standpoint of linguistic semantics strengthens the opinions of those scientists and practitioners who believe that in parallel with independent audit and audit services in the field of taxation, the concept of tax audit can be used for inspections carried out by tax authorities. In this case, both tax authorities and independent auditors have the right to use the concept of tax audit and have the right to conduct it. However, in our opinion, it is more appropriate to use two separate terms, in particular, such as “state tax audit” and “independent tax audit”.

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  Тип елементу:Публікація,

  Foreign economic activity in the system of accounting and analytical management support

  Kraievskyi, Volodymyr Mykolaiovych

  ;

  Skoryk, Oleksandr Vasylovych

  (2024, Видавничий дім "Гельветика")

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  The article decomposes the foreign economic activity of enterprise through the prism of accounting and analytical support of management. It has been determined that current trends in the development of the domestic and world economy, specificity and peculiarities of activities of individual business entities in the field of foreign economic relations, the need for further development of methodology and methods of accounting and analysis of foreign economic activity, taking into account the objectively arising needs for the development of information support for management, determine the relevance of decomposition of foreign economic activity in the system of accounting and analytical support for management. The developed model provides for the reflection and determination of performance results by types, subtypes, segments and other classification features of foreign economic activity in order to obtain analytical, detailed, transparent and relevant information based on financial, management and strategic accounting data. Formation of an integrated system of accounting and analysis of foreign economic activity is based on consideration of regulatory, contractual, structural, accounting, analytical, control and software and hardware support of foreign economic activity.

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