The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine

The using of transfer pricing in the holding structure for the enterprises of Ukrainian mining and metallurgical complex has been substantiated in the article; the specific economic management tools of a holding company have been identified by the methods of corporate analysis; the functional classi...

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Main Authors: Valeriya Kolosok, Yuliya Ugrovata
Format: Article
Language:English
Published: Ukrainian Center for Cultural Studies 2013-09-01
Series:Cхід
Subjects:
Online Access:http://skhid.kubg.edu.ua/article/view/16865
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spelling doaj-95f173a18d7a4c85b7ac6f7fb90897de2020-11-25T00:26:41ZengUkrainian Center for Cultural StudiesCхід1728-93432013-09-0104(124)192510.21847/1728-9343.2013.4(124).1686516865The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of UkraineValeriya Kolosok0Yuliya Ugrovata1Приазовський державний технічний університет, м. МаріупольПриазовський державний технічний університет, м. МаріупольThe using of transfer pricing in the holding structure for the enterprises of Ukrainian mining and metallurgical complex has been substantiated in the article; the specific economic management tools of a holding company have been identified by the methods of corporate analysis; the functional classification of the holding structure has been adapted to determine the status of its producing enterprises; It has been proved, industrial enterprises have the status of cost centers within the organizational structure of the holding and these assets are not the owners of their profit, the total sum of which is deposited in the parent holding company. It has been indentified the significant influence of the private enterprises tax revenues share within the total sum of revenues to the state budget of Ukraine by the methods of statistical and correlation analysis and evaluation; at the same time it has been observed the profit tax revenues level of the metallurgical enterprises decreases. Ukrainian metallurgical enterprises deposition in the income tax revenues to the state budget has been determined by the comparative analysis of financial indicators of Ukrainian industry in general and the steel industry in particular.http://skhid.kubg.edu.ua/article/view/16865трансфертне ціноутвореннявелике промислове підприємствохолдингподатокприбутокгірничо-металургійний комплекс України
collection DOAJ
language English
format Article
sources DOAJ
author Valeriya Kolosok
Yuliya Ugrovata
spellingShingle Valeriya Kolosok
Yuliya Ugrovata
The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine
Cхід
трансфертне ціноутворення
велике промислове підприємство
холдинг
податок
прибуток
гірничо-металургійний комплекс України
author_facet Valeriya Kolosok
Yuliya Ugrovata
author_sort Valeriya Kolosok
title The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine
title_short The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine
title_full The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine
title_fullStr The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine
title_full_unstemmed The analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of Ukraine
title_sort analysis of the transfer pricing influence of mining and metallurgical holdings enterprises to the revenues to the state budget of ukraine
publisher Ukrainian Center for Cultural Studies
series Cхід
issn 1728-9343
publishDate 2013-09-01
description The using of transfer pricing in the holding structure for the enterprises of Ukrainian mining and metallurgical complex has been substantiated in the article; the specific economic management tools of a holding company have been identified by the methods of corporate analysis; the functional classification of the holding structure has been adapted to determine the status of its producing enterprises; It has been proved, industrial enterprises have the status of cost centers within the organizational structure of the holding and these assets are not the owners of their profit, the total sum of which is deposited in the parent holding company. It has been indentified the significant influence of the private enterprises tax revenues share within the total sum of revenues to the state budget of Ukraine by the methods of statistical and correlation analysis and evaluation; at the same time it has been observed the profit tax revenues level of the metallurgical enterprises decreases. Ukrainian metallurgical enterprises deposition in the income tax revenues to the state budget has been determined by the comparative analysis of financial indicators of Ukrainian industry in general and the steel industry in particular.
topic трансфертне ціноутворення
велике промислове підприємство
холдинг
податок
прибуток
гірничо-металургійний комплекс України
url http://skhid.kubg.edu.ua/article/view/16865
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