Abstract

The current trends of development, ensuring the welfare of the state, are in continuous communication with innovation activity. Under the influence of complex and sustainable innovation processes, the concept of the national innovation system is embodied at the macroeconomic level in its totality. Numerous elements are seen in the conjugation of the national innovation system scale, among which higher education institutions, and their scientific and innovative potential take their place. However, the reverse side is inequality in the levels of university integration, which introduces a discrepancy between the degree of their effectiveness as the elements of the national innovation system. So it becomes urgent to have a specific set of steps to improve the level of university integration. The process of integration level increase must be governed necessarily by the principles of suitable integration condition management, where it is possible to justify waiting by creation of a management algorithm for university integration in the national innovation system. The result of such an algorithm application is the obtaining of a visual set of steps by a user to ensure the process of managerial decision making and implementation to improve the level of university integration in the national innovation system. The increase of university integration will directly enhance its interaction with other elements of NIS, and therefore will increase its contribution to the national economy development, and other priority areas of the state.

Highlights

  • In the process of tax control of transactions between interdependent persons, the tax authorities use methods that justify and confirm the fact that the prices applied in transactions between interdependent persons are market-based

  • The tax control methods for transactions between interdependent persons regulated by the Tax Code of the Russian Federation are based on international rules for the regulation of transfer pricing laid down according to the recommendations of the Organization for Economic Cooperation and Development (OECD)

  • - The tax authority must justify and prove the impossibility of applying the previous transfer pricing method before proceeding to the analysis of the current transfer pricing method used in the transaction (Baburyan, 2014)

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Summary

Introduction

In the process of tax control of transactions between interdependent persons, the tax authorities use methods that justify and confirm the fact that the prices applied in transactions between interdependent persons are market-based. The tax control methods for transactions between interdependent persons regulated by the Tax Code of the Russian Federation are based on international rules for the regulation of transfer pricing laid down according to the recommendations of the Organization for Economic Cooperation and Development (OECD). - The choice by the taxpayer of an optimal pricing method which, taking into account all aspects of the analyzed transaction, will give the most accurate and well-reasoned conclusion about the conformity of the price applied in the analyzed transaction to the market level;. - A comprehensive analysis of the parties to the transaction, taking into account the available data, including the rationale for choosing the pricing method, the criteria for comparability and interdependence, etc.;. - The tax authority must justify and prove the impossibility of applying the previous transfer pricing method before proceeding to the analysis of the current transfer pricing method used in the transaction (Baburyan, 2014)

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