Tax control as a tool for improving state control of transfer pricing

Today the issue of transfer pricing tax control is becoming increasingly complex, as there is a contradiction between the expansive nature of globalization and local capacity of taxation. The problem of state revenue loss from applying transfer prices in international business transactions definitely requires a solution. The subject of the article is tax monitoring of transfer pricing at which ways of amending tax administration are proposed. Those proposed improvements are designed to increase the budget revenue of Republic of Kazakhstan and based on a proportional combination of both - state and taxpayers interests. The review of Kazakhstan’s Law «On Transfer pricing» № 67-IV dated from July 5, 2008, allows to conclude that this type of tax control is a special type of monitoring which differs from the usual tax audit and requires a special approach in control activities on international business operations. Despite its main objective to prevent state revenue losses caused by international business transactions, the mechanism of regulations has certain drawbacks. Using the empirical method of research, the author conducted a comparative analysis of transfer pricing tax control in Republic of Kazakhstan under the context of international practice. As a result, it was concluded that current legislation and regulations in the field of transfer pricing have shortcomings both in theoretical and practical spheres of their application, which limit the business conditions for foreign economic activity. The author proposes a number of adjustments that promote disputes settling of interests between tax authorities and entities.

трансфертное ценообразование, налоговый контроль, законодательство, налогообложение, дифференциал, правовое регулирование, анализ, субъекты., transfer pricing, tax control, legislation, taxation, differential, legal regulation, analysis, subjects, трансферттік баға белгілеу, салықтық бақылау, заңнама, салық салу, дифференциал, құқықтық реттеу, талдау, субъектілер

1. Досмурзаева М. Трансфертное ценообразование в рамках BEPS: https://kapital.kz/gosudarstvo/48702/transfertnoe-cenoobrazovanie-v-ramkah-beps.html (дата обращения: 10 сентября 2018 г.).

2. Иванова К. Деньги делают ноги в офшорные зоны // Казахстанская правда. - 2005. - № 29-11. - С. 4.

3. Муканов А. Спорная цена // Деловой Казахстан. - 2007. - № 40. - С. 7.

4. Вареня В. Опыт применения трансфертного ценообразования в Казахстане // Международный Атлантический альянс, 31 августа 2013 г.: http://iaa.net.ua/opyt-primeneniya-transfertnogo-cenoobrazovaniya-v-kazaxstane/#_ftnref1 (дата обращения: 10 сентября 2018).

5. Керейбаев Г. Законодательное регулирование трансфертного ценообразования в Казахстане: http://www.roedl.net/ru/uk/publications/newsletters/newsletterarchive/newsletter_russland/newsletter_russland/newsletter_russland_september_oktober_2017_rossiiskii_informacionnyi_obzor_sentjabr_oktjabr_2017_g/novosti_v_evraziiskom_ehkonomicheskom_sojuze/z (дата обращения: 10 сентябрь 2018 г.).

6. Сериков Д. Инвесторы идут на спор // Atameken business channel. - 2018. - 11 июня.

7. Закон о трансфертном ценообразовании: принят 5 июля 2008 г. № 67-IV // Информационно-правовая система нормативно-правовых актов. - 2018.

8. Доскемпирова А. Оптимизация налогового регулирования при трансфертном ценообразовании: https://articlekz.com/article/13821 (дата обращения: сентябрь 2018).