Mechanism of Transfer Pricing Tax Control in Agro-Industrial Complex

Introducing the mechanism of tax control of transfer pricing in Ukraine is an important step in efforts to limit capital flight from the country. The article is to disclose the nature, role and purpose of the mechanism of transfer pricing tax control in AIC, description and critical analysis of current approaches to monitoring and analysing controlled transactions. There is studied the essence of transfer pricing, defined and characterized the key elements of the mechanism of tax control transfer pricing in AIC. There are considered the problem aspects of transfer pricing problems arising in practice and implied by imperfection of current legislation. There are analyzed the features of selection and application of methods for determining the transfer price. According to the results of the study, creating instruments to prevent the outflow of capital the legislator has not eliminated the causes that contribute to this phenomenon, and this will continue to encourage taxpayers to finding more sophisticated ways of taxation 'optimization'.