THE IMPACT OF TRANSFER PRICING ON PUBLIC FINANCE REVENUES IN UKRAINE

Introduction. Research indicates that in the context of economic globalization and the growing influence of transnational corporations, transfer pricing takes on new dimensions. Modern trends necessitate government responses to the challenges arising from the taxation of transnational operations. Transfer pricing is considered a key tool in the field of international tax planning, with the potential to significantly affect the revenues of public finances in any country, including Ukraine. The determination of prices in controlled transactions between related parties located in different tax jurisdictions provides the opportunity to redistribute income and expenses to minimize the overall tax liability. This article explores the essence, role, and significance of transfer pricing in shaping public finances in Ukraine. The interrelation between the regulation of transfer pricing and public finance revenues in Ukraine is examined. It is demonstrated that the regulation of transfer pricing plays a significant role in strengthening public finances by increasing tax revenues from the corporate sector. Research Prospects. This study paves the way for further analysis of the effectiveness of the existing regulatory mechanisms of transfer pricing in Ukraine and their impact on public finances. An important aspect is the development of recommendations for optimizing tax policy to ensure a fair and efficient distribution of tax revenues from international corporations. It is also planned to analyze international experience and its possible application in the context of the Ukrainian economy. Particular attention will be paid to analyzing the opportunities and challenges associated with Ukraine's integration into the global economy and how this affects transfer pricing and public finances. Objective. The purpose of the study is to analyze the impact of transfer pricing on the structure and volume of public finance revenues in Ukraine, as well as to identify potential ways to optimize tax revenues from international corporate transactions. Materials and Methods. The study will use data from official reports of the Ukrainian government, statistical data, as well as analysis of scientific publications and expert opinions in the field of international tax planning and transfer pricing. The research methodology includes a comprehensive approach using economic analysis, comparative analysis and synthesis of the data obtained.