Інтеграція блокчейн-технології в систему обліку та аналізу контрольованих операцій

Abstract

In the context of expanding international relations and increasing foreign economic activity of multinational companies, the relevance of transfer pricing control in order to avoid profit shifting is growing. The article examines the benefits of using blockchain technologies and their importance for improving the existing accounting system and transfer pricing policy. Consideration of the future directions of development of the latest technologies in the economic sphere has made it possible to observe the formation of certain trends in the context of globalisation of economic processes. The purpose of the study is to improve the accounting and analysis of controlled transactions based on the introduction of the latest technologies. The authors used a review of scientific papers, systematisation and analysis, as well as vis­ualisation of the research results. The authors pay special attention to the analysis of the advantages in the process of accounting and analysis of controlled transactions using blockchain. The analysis of the traditional components of the process of accounting and analysis of controlled transactions has shown a range of opportunities for improvement that are opened up by the latest technologies. In conclusion, the authors have formed an idea of the potential benefits of improving the traditional process of collecting, summarising and analysing business transactions. In the course of the study, the authors have identified the strengths and weaknesses, opportunities and threats from the use of block­chain technology. As a result of the study, it is proposed to optimise the processes by forming a single decentralised accounting and analytical system using blockchain technologies. The practical significance of the study is to optimise the processes of accounting and analysis of transfer pricing transactions in the context of blockchain technologies. Such a system makes it possible to monitor the transfer pricing process in detail, starting with the creation of a network of accounting and analytical processes based on blockchain, ending with the generation of reports and responding to existing risks in real time, making effective decisions. Further research may include finding additional benefits and op­portunities to use blockchain technologies to improve the accounting system by creating a reliable database that pro­vides access to information from internal audit and transfer pricing control by tax authorities.