| Popis: |
An important challenge of the 21st century was the rapid development of information technologies without which it is im-possible to imagine everyday life in all its spheres of manifestation. The speed of innovation is the main driving force of the economic progress of society, and the multitude of challenges and threats, and with them the growing role of financial and tax risks that arise both for a single enterprise and for a group of interconnected enterprises are also due to the technological and scientific nature of what is happening in society and economics of change. The authors' choice of the research topic is mediated by the following fact: at the moment, among enterprises grouped together on the basis of a single final National management and the redistribution of cash flows are increasingly gaining a method of forming transfer prices within a group that solves many problems in generating profit - as a way to minimize expenses, as a method of reducing the tax burden, and as an alter-native source of financing through the redistribution of own resources within a group of enterprises. The authors formulated the concept of “tax burden limit”, the calculation of which allows determining the minimum and maximum allowable value of the tax burden indicator when applying transfer prices taking into account industry and production specifics of an enterprise, as well as predicting the level of tax and financial risks that are likely to occur in the course of its operating activities. |
