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№ 2/2011
1Institute for Economics and Forecasting, NAS of Ukraine
Fiscal mechanisms of the stimulation of the post-crisis renewal of business activity
Ekon. prognozuvannâ 2011; 2:53-62 |
ABSTRACT ▼
The author, having analyzed the practices of the foreign countries, singles out the main tendencies of the appli-cation of fiscal mechanisms of the renovation of business activity in the post-crisis period. Proceeding from the results of the research, probable effects of the application of such mechanisms in Ukraine are determined
Keywords:
Article in Ukrainian (pp. 53 - 62) | Download | Downloads :564 |
REFERENCES ▼
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№ 2/2015
1Institute for Economics and Forecasting, NAS of Ukraine
Transfer pricing and customs valuation: differences and avoiding potential risks
Ekon. prognozuvannâ 2015; 2:59-71 | https://doi.org/10.15407/eip2015.02.059 |
ABSTRACT ▼
Tax issues pertaining to cross-border trade in goods between related parties (i.e., companies from the same group) represent a major challenge for many national tax and customs administrations. One of the biggest concerns is how to determine the fair market price for such operations. The methodology for determining the tax base depends on the type of tax concerned – i.e., transfer pricing methods for corporate income tax and customs valuation methods for indirect taxes. The two approaches have considerable differences, that may result in negative implications for the fiscal authorities (tax evasion) and taxpayers (disputes with the fiscal authorities, overpaid tax). The article highlights the main differences between the methods of transfer pricing and customs valuation. The author analyzes the recent Ukrainian legal changes pertaining to control over transfer pricing. The author describes potential risks for taxpayers and the areas that require settlement by the customs authorities in relation with the new transfer pricing regulations in Ukraine. The main achievement of this research is development of recommendations for harmonization of transfer pricing and customs valuation in Ukraine, inter alia considering international best practices.
Keywords: transfer pricing, customs valuation, usual price, import of goods
JEL: H25
Article in English (pp. 59 - 71) | Download | Downloads :730 |
Article in Ukrainian (pp. 59 - 71) | Download | Downloads :684 |
REFERENCES ▼
2. Blouin, J., Robinson, L., Seidman, J. (2011). Coordination of transfer prices on intra-firm trade. Working Paper, University of Pennsylvania, University of Texas, and Tuck School of Business at Dartmouth College. Retrieved from www.quant.jobs/sites/default/files/Business_Taxation/Events/conferences/symposia/2011/blouin.pdf
3. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010. Retrieved from www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2010_tpg-2010-en
4. The agreement on implementation of article VII of the General agreement on tariffs and trade from 15.04.1994 (ukr/rus). International paper. Retrieved from zakon2.rada.gov.ua/laws/show/981_011 [in Ukrainian].
5. Marsilla, S. I. Towards customs valuation compliance through corporate income tax Customs valuation and transfer pricing. World Customs Journal, 5 (1). Retrieved from www.worldcustomsjournal.org/media/wcj/-2011/1/Marsilla.pdf
6. Canada Border Service Agency. Memorandum D13-3-6. Income Tax Transfer Pricing and Customs Valuation (2006). Retrieved from www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-6-eng.html
7. Australian Customs and Border Protection Service. Instruction and Guideline. Customs Valuation Refers to practice statement 2009/01 (2011). Retrieved from www.customs.gov.au/webdata/resources/files/PS200901-ig-Valuation.pdf
8. Lee, J.Y, Ahn, W.G., Sung, Ch. (2008). Customs APA: Introduction of Advanced Customs Valuation Arrangement. International Transfer Pricing Journal, 15 (3), 159-161. Retrieved from www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/pdf/itpj030806.pdf
9. KPMG Global Transfer Pricing Review. Russia (2013). Retrieved from www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/global-transfer-pricing-review/Documents/russia.pdf
10. WCO Commentary 23.1 (acceptability of TP study for customs valuation purposes. Retrieved from www.us.kpmg.com/microsite/taxnewsflash/tp/2011/WCO-Commentary_23.1.pdf
11. WTO Trade Facilitation Agreement. Ministerial Conference Ninth Session Bali, 3-6 December 2013. WT/MIN(13)/36. WT/L/911. Retrieved from mc9.wto.org/draft-bali-ministerial-declaration#trade_facilitation
12. Bulana, O.O. (2014). Harmonization of transfer pricing and customs valuation of goods. Finansy Ukrainy – Finance of Ukraine, 4, 83-93.
13. Deloitte. The link between transfer pricing and customs valuation – 2015 Country Guide. Retrieved from www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-link-between-transfer-pricing-customs-valuation-2015.pdf
14. Bakker, A., Obuoforibo, B. (2009). Transfer Pricing and Customs Valuation: Two Worlds to Tax as One. IBFD. Retrieved from books.google.com.ua/books?id=IvluN7KyiawC&printsec=frontcover&hl=uk#v=onepage&q&f=false
15. Abad, L. A., Capri, A., Fabio, M., Dubois, M. (2013). A Global View: Transfer Pricing Adjustments Through a Customs Lens. KPMG. Retrieved from: www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Documents/tp-apr8-2013.pdf
16. Canadian Customs Notice permits duty refund claims on transfer pricing downward adjustments and creates new reporting requirements. Retrieved from www.ey.com/GL/en/Services/Tax/International-Tax/Alert--Canadian-Customs-Notice-permits-duty-refund-claims-on-transfer-pricing-downward-adjustments-and-creates-new-reporting-requirements
№ 1/2016
LUNINA Inna 1, BILOUSOVA Olena 2, BULANA Oleksandra 3
1Institute for Economics and Forecasting, NAS of Ukraine
2Institute for Economics and Forecasting, NAS of Ukraine
3Institute for Economics and Forecasting, NAS of Ukraine
Fiscal stimulation of innovative activities in Ukraine
Ekon. prognozuvannâ 2016; 1:41-56 | https://doi.org/10.15407/eip2016.01.041 |
ABSTRACT ▼
The article analyzes legal framework and practice of fiscal support for innovation in the form of tax incentives and budget funding. The authors summarized existing EU approaches to fiscal stimulation. The authors have analyzed two models of income tax reliefs: 1) Research and Development tax relief/super deduction (UK); 2) Research and Development tax credit and additional (premium) amortization of fixed assets for innovation projects (France). The authors have made estimations of the impact of tax incentives for these models and revealed certain conditions under which these models may appear ineffective. Authors recommend to use the second model for Ukrainian tax reform purposes, because such model is able to create the basis for the development of innovation activities, whereby tax savings would be used to acquire new technologies, fixed assets, equipment and intangible assets (given the high depreciation, low efficiency of capital investments and delays in implementing of new technologies).
It is established that the development of innovative businesses and promoting scientific and technological activities of enterprises is a complex issue that affects various aspects of public administration. To ensure progress in this sphere, the following tasks should be completed: ensuring sufficient funding and good governance in education and fundamental scientific research; establishing transparent requirements for assistance to entrepreneurs in research and innovation; and increasing the number of tax incentives for innovation. The authors propose various amendments to the Tax and Customs Code of Ukraine.
This article continues the discussion on the creation of an effective national research and innovation system that would speed up Ukraine's integration into the world economic and technological space, and concentrate available resources (capital, labor, market) to achieve national priorities as key factors for economic development. The article was written as part of the research on: "Consolidation of public finances of Ukraine in conditions of the global financial instability", "Financial support for structural modernization of the real sector of Ukraine's economy" completed at the Institute for Economics and Forecasting, NAS of Ukraine.
The article was written as part of the research on: "Public finance consolidation in Ukraine in the global financial instability", and "Financial support for structural modernization of the real sector of economy of Ukraine" completed at State Institution "Institute for Economics and Forecasting of NAS of Ukraine."
Keywords: innovative activities, state support, tax stimulation, Association Agreement between Ukraine and EU
JEL: H25
Article in Ukrainian (pp. 41 - 56) | Download | Downloads :1154 |
REFERENCES ▼
2. Heyets, V.M. (2014). Institutional conditioning of innovative processes in the industrial development of Ukraine. Ukraine's Economy, 12, 4–19 [in Ukrainian].
3. Analysis of Ukrainian legislation in the sphere of research, development and innovation activity and suggestions for amendments to the legislation (2011). The EU-funded project "Improvement of strategies, policy and regulation of innovations in Ukraine". Kyiv: Feniks [in Ukrainian].
4. Orlyuk, A., Butnik-Seversky, O. Mironenko, N., etc .(2010). Economic and legal and practical aspects of transition in Ukraine innovative development model. Kyiv: Lazurit-polygraph [in Ukrainian].
5. Bilovods'ka, O., Azarian, O., Denisenko, M., etc. (2013). The mechanism of strategic management of innovative development. Sume: University book [in Ukrainian].
6. Amosha, A. (2005). Organizational and economic mechanisms to enhance innovation in Ukraine. Industrial Economics, 5, 15–21 [in Ukrainian].
7. Masur, A., Shovkaliuk, V. (2009). Technology parks. World and Ukrainian experience. Kyiv: Prok-byznes [in Ukrainian].
8. Salikhova, O.B. (2011). Targeted state support as a factor stimulating the development of high-tech industries in Ukraine. Economics and Forecasting, 2, 9–23. Retrieved from eip.org.ua/?page_id=523&aid=83 [in Ukrainian].
9. Bulkin, I. (2015). Priorities financing of innovative activity in the industry in Ukraine by source of funds. Problems of science, 2, 2–10 [in Ukrainian].
10. Hryha, V.Y., Bogdan, S.V., Isakova, N.B. (2014). Effectiveness of innovative small businesses in the interaction with big business. Economics and Forecasting, 2, 94–104. Retrieved from eip.org.ua/?page_id=523&aid=538 [in Ukrainian].
11. OECD (2013). Supporting Investment in Knowledge Capital, Growth and Innovation. OECD Publishing. doi: doi.org/10.1787/9789264193307-en
12. Summary. Supporting Investment in Knowledge Capital, Growth and Innovation, OECD. Retrieved from www.oecd-ilibrary.org/docserver/download/9789264193307-sum-en.pdf?expires=1459143305&id=id&accname=guest&checksum=8AED48AE9E7FAF241FFBED4E68DD190A
13. Garcia, A., Bin, Y., Jeng, D. (2015). Moving up the value chain greater access to R&D incentives. Retrieved from www.internationaltaxreview.com/Article/3511735/Moving-up-the-value-chaingreater-access-to-R-D-incentives.html
14. Lach, S. (2002), Do R&D subsidies stimulate or displace private R&D? Evidence from Israel, Journal of Industrial Economics, 50(4), 369–390. doi: doi.org/10.1111/1467-6451.00182
15. Gorg, Holger and Strobl, Eric, (2005). The Effect of R&D Subsidies on Private R&D. University of Nottingham, Research Paper, 38. doi: doi.org/10.2139/ssrn.864085
16. Straathof, B., Ladinska, E.G., Kox, H., Mocking, R., et al. (2014). A study on R&D tax incentives: Final Report. EU Taxation Paper, 52, 5. Retrieved from works.bepress.com/henk_kox/66/
17. Sombart, W. (1902). Der moderne Kapitalismus. Erster Band. Die Genesis des Kapitalismus. Leipzig: Verlag von Duncker&Humblot [in German].
18. Katsoulacos, Y., Tsipouri, L., Guy, K. (2005). The impact of R&D; State aid and its appraisal on the level of EU research expenditure in the contect of the Barcelona European Council objectives. CERES-2005. Retrieved from ec.europa.eu/competition/state_aid/studies_reports/2005_study_state_aid_rd_en.pdf
19. Communication from the Commission amending the Community guidelines on State aid to promote risk capital investments in small and medium-sized enterprises (2010). Official Journal, C329. Retrieved from eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:52014XC0122(04)
20. Framework for State aid for research and development and innovation (2014). Official Journal, 198. Retrieved from eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2014:198:TOC
21. Code général des impôts. Dernière modification : 1 janvier 2016. Retrieved from legi-france.gouv.fr/affichCode.do;jsessionid=62CFCFEABF6EF62C103A0075AC15B89A.tpdila14v_1?cidTexte=LEGITEXT000006069577&dateTexte=19970410 [in French].
22. L'Accord sur les technologies de l'information. Retrieved from www.wto.org/french/tratop_f/inftec_f/inftec_f.htm [in French].
23. ACCORD SUR LES TECHNOLOGIES DE L'INFORMATION. OMC: Accord historique sur le commerce des TI, qui représente 1300 milliards de $EU. Retrieved 16.12.2015 from www.wto.org/french/news_f/news15_f/ita_16dec15_f.htm [in French].
24. HM Revenue & Customs. Corporation Tax: Research and Development tax relie. Retrieved from www.hmrc.gov.uk/ct/forms-rates/claims/randd.htm
25. SA. 40324 (2015/N) – Spain Evaluation Plan of the Centre for the Development of Industrial Technology R&D Aid Scheme. Retrieved from ec.europa.eu/competition/state_aid/cases/256760/256760_1703217_97_2.pdf
26. Scientific and innovation activity in Ukraine in 2014. Retrieved from ukrstat.org/uk/druk/publicat/kat_u/publnauka_u.htm [in Ukrainian].
№ 3/2018
1Institute for Economics and Forecasting, NAS of Ukraine
European state aid law and tax incentives in Ukraine
Ekon. prognozuvannâ 2018; 3:65-78 | https://doi.org/10.15407/eip2018.03.065 |
ABSTRACT ▼
On January 1, 2016, the Association Agreement between Ukraine and the EU came into force, according to which Ukraine should implement European Union rules on state aid. Although these rules are not intended to regulate in any way the tax policy of either EU member states or Ukraine, they limit the possibilities for applying tax incentives. Ukraine is not EU member state and for this moment has no perspective to become a member. That is why some questions arise concerning the way of state aid rules application to economic entities in Ukraine, their monitoring at the national level and consequences for Ukraine if it does not comply with these rules. The article contains a research on the peculiarities of the application of tax incentives in view of the implementation of the European state aid legislation in Ukraine. The author analyzes the European rules of state aid and their application in the tax area. The author has defined what tax measures may fall under the European law on state aid. A simplified taxation system, which is one of the most important tax incentives in Ukraine, will not fall under the rules on state aid. But the possibility of applying tax incentives for large companies will be limited. As a result of the study, it was found that the Anti-Monopoly Committee of Ukraine could have serious difficulties in stopping and returning illegal state aid. The author concludes that, in case of Ukraine's non-compliance with its state aid obligations, the most probable scenario will be long negotiations with EU and simultaneous introduction of customs duties on the relevant commodities. By 2023, Ukraine will be in a transitional period for state aid rules application, and during this time, their implementation will have a serious impact on taxation in Ukraine.
Keywords: state aid to companies, tax incentives, EU-Ukraine Association Agreement
JEL: H 25
Article in English (pp. 65 - 78) | Download | Downloads :615 |
REFERENCES ▼
2. EU-Ukraine Association Agreement – the complete texts (2014, 29 May). Retrieved from ukraine-eu.mfa.gov.ua/en/page/open/id/2900
3. Commission notice on the application of the State aid rules to measures relating to direct business taxation (1998,10 Dec.). OJ C 348.
4. Judgment of 5 April 2006. Deutsche Bahn Ag v Commission (T351/02) [2006], ECLI:EU:T:2006:104.
5. Quigley, C. (2015). European State aid Law and Policy. 3d ed. Oxford: Hart/Bloomsbury.
6. Judgment of 9 December 2014, Netherlands Maritime Technology Association v Commission, Case 140/13, EU:T:2014:1029.
7. Judgment of ECJ, Sardegna stop over tax, Case No. C-169/08 [2009] ECR I-10821.
8. Luja, R.H.C. (2013). The selectivity test: the concept of sectoral aid. In A. Rust, & C. Mi¬cheau (Eds.). State aid and tax law (pp. 107-118). (International Tax Conferences of the University of Luxembourg; No. 3). Alphen aan den Rijn: Wolters Kluwer.
9. Judgment of 15 November 2011, European Commission (C-106/09 P) and Kingdom of Spain (C-107/09 P) v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland, Joined cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732.
10. Derenne, J., Verouden, V. (2017). Distortion of Competition and Effect on Trade. EU state aid control: Law and Economics. Werner, Philipp; Verouden, Vincent. Europa: Wolters Kluwer.
11. Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to deminimisaid.
12. Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union. (2016/C262/01).
13. Honore, M. (2017). Selectivity. EU state aid control: Law and Economics. Werner, Philipp; Verouden, Vincent. Europa: Wolters Kluwer.
14. Szudoczky, R., Majdanska, A. (2017). Designing Co-operative Compliance Programmes: Lessons from EU State Aid Rules for Tax Administrations. British Tax Review, 2.
15. Report on Competition Policy 2014 (2015). Retrieved from publications.europa.eu/en/publication-detail/-/publication/43816ce3-8e88-11e5-b8b7-01aa75ed71a1/language-en
16. Lyal, R. (2015). Transfer Pricing Rules and State aid. Fordham International Law Journal, 38: 4.
17. Press Release IP/02/1745, 27.11.2002. Commission orders recovery of State aid granted to Refractarios Especiales.
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20. European Commission. Handbook on Community State Aid Rules for SMEs (2009). Retrieved from publications.europa.eu/en/publication-detail/-/publication/af321afe-0fb9-484c-b82d-2ec79b6d2cb8/language-en
21. Commission Regulation No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. Retrieved from eur-lex.europa.eu/eli/reg/2014/651/oj
22. Spengel, Christoph et al. (2015). SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24, ZEW Gutachten / Forschungsberichte. Retrieved from ec.europa.eu/growth/content/sme-taxation-europe-%E2%80%93-empirical-study-applied-corporate-income-taxation-smes-compared-0_it
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