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

Abstract

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.

Keywords

• трансфертне ціноутворення
• велике промислове підприємство
• холдинг
• податок
• прибуток
• гірничо-металургійний комплекс України