Improving transfer pricing in Ukraine using American Experience

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Julia Grinenko
Dmytro Melnychuk
Larysa Mykhalchyshyna
Svitlana Belei
Nataliia Yevtushenko
صندلی اداری


The purpose of the present research is to determine the characteristics of transfer pricing and proposals for its improvement, identifying key factors applying transfer pricing and the development of organizational and economic measures for the implementation of the mechanism of transfer pricing in Ukrainian enterprises based on US experience. Due to significant growth of the number of multinationals since 1950, and expanding the geographical environment of their activities caused the increase in the number of studies on transfer pricing. Strengthening external instability greatly affected the formation and increased use of transfer pricing, as well as the use of market prices for the companies is risky. The research is based on the requirements of the fundamental documents of the Organization for Economic Cooperation and Development (OECD) and by the United Nations Tax Committee (UN), International Accounting Standards Board (IASB), Generally Accepted Accounting Principles (GAAP), as well as on empirical data obtained in the process of analysis of reporting of Ukrainian companies.


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Integration System of Education, Science and Production
Author Biographies

Julia Grinenko, Kyiv National Economic University by V.Hetman

Ph.D. Student at the Audit Department in Kyiv National Economic University named after Vadim Hetman. Graduated from Kyiv National Economic University named after Vadym Hetman with honor and obtained qualification Master Degree in accounting and audit, faculty of accounting, the English master program "Accounting and auditing in the management of business activity". In 2017 entered graduate school at Kyiv National Economic University named after Vadym Hetman. In 2017 received The Forensic Expert Certificate issued by the Central Expert Qualification Commission of the Ministry of Justice of Ukraine, qualification in specialties: 11.1. "Investigation of accounting, tax accounting and reporting documents", 11.2. "Investigation of documents on economic activity of enterprises and organizations", 11.3. "Investigation of documents of financial and credit operations". In 2018 received The Auditor’s Certificate (Audit Chamber of Ukraine). She has practical experience in the company as an accountant, auditor and forensic expert. The author of numerous publications and the participant in scientific and practical conferences. Scientific interests: forensic expertise, audit of financial statements, transfer pricing.

Dmytro Melnychuk , Zhytomyr Polytechnic State University

Doctor of Economics, Associate Professor, Professor of Department of Psychology and Social Welfare. He teaches disciplines taught: economics, social and humanitarian policy, human resource management. Scientific interests: economics, social policy, social welfare, humanitarian policy, human capital. ResearcherID ABI-5505-2020

Larysa Mykhalchyshyna, National University of Life and Environmental Sciences of Ukraine

Ph.D. in Economics, Associate Professor, works at the Department of Global Economics of the National University of Life and Environmental Sciences of Ukraine. She teaches the subjects taught at the Department of Global Economics: Agricultural Policy, Livestock Economics. Has practical experience as an expert at the Forensic Research Institute. Scientific interests: market analysis, competitiveness assessment.

Svitlana Belei, Yuriy Fedkovych Chernivtsi National University

Ph.D., Associate Professor. Department of Public, Corporate Finance and Financial Intermediation. Scientific interests: Development of agrarian economy as a paradigm of transformation and integration processes in the conditions of globalization; mechanisms of rural development in the conditions of disproportion of economic growth

Nataliia Yevtushenko, Hryhorii Skovoroda University in Pereiaslav

Ph.D., Associate Professor of Finance, Accounting and Taxation


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