Abstract
The purpose of this study was to describe the current state of tax control over transfer pricing in Ukraine. Analysing the effect of war and martial law on the tax system on the whole and transfer pricing as well, I would like to say that the situation shook the system, but nevertheless, it managed to rehabilitate itself and survive, in turn, standing on wartime slats. The practical significance of the study lies in the complex analysis and evaluation of the current situation of the transfer pricing processes taking place in Ukraine. For Ukraine, in practice, the experience of European countries and case law can be found, which have formed a number of important and progressive legal positions and conclusions to improve control in the field of transfer pricing. The practical novelty of the obtained results consists in a comprehensive analysis of the impact of transfer pricing on the current state of tax management in general. While the EU countries and the UK introduce additional temporary taxes on excess profits on electricity production between 2021 and 2023, as well as on excess profits received from activities in the oil, gas, coal and oil refining sectors, Ukraine introduces an income tax for all companies in any industries in the amount of 2% of the turnover, in order to keep the business afloat. In particular, I would like to note the effectiveness of the work within the framework of the EU4PFM international project, which made it possible, even in wartime, not only to preserve the achievements of pre-war times, but also to start the development of new software products and OECD support for the harmonization of Ukrainian legislation with EU norms in the context of the further integration of Ukraine into the European Union. The main goal of this work is to determine the effectiveness of transfer pricing in Ukraine today, as well as to assess the development prospects for Ukraine in this direction.
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