The educational discipline "Transfer pricing" is a set of principles, methods, forms, procedure and rules of transfer pricing. The formation of modern economic thinking and a system of basic knowledge in the theory and practice of transfer pricing, methodical foundations of the formation of tax relations in students, which provide for a set of measures carried out by authorized state bodies, aimed at organizing the functioning of transfer prices in the state and determining the procedure for carrying out transfer pricing, the procedure for forming documentation and reporting, the control mechanism, acquiring skills in processing and using tax information in the management of business activities, assessing the impact of transfer pricing risks on the financial results of the enterprise and opportunities to avoid them.
Interdisciplinary connections of the work program of the educational discipline: "Transfer pricing" as an educational discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Introduction to the specialty", "Fundamentals of economic science", "Theory of economic analysis", " History of economics and economic thought", "Accounting (general theory)", "Accounting systems and models", "Financial accounting of assets", "Financial accounting of liabilities", "Taxation of income and entrepreneurial activity of individuals", "Accounting in the state sector".
The purpose of the study of the academic discipline is the formation of modern economic thinking and a system of basic knowledge in the theory and practice of transfer pricing, methodological foundations of transfer pricing, the order of formation of documentation and reporting on transfer pricing, the mechanism of control over transfer prices, acquisition of skills in the processing and use of tax information. in the management of business activities, assessment of the impact of TCU risks on the financial results of the enterprise and the possibilities of their avoidance.
The task of the educational discipline is to form a holistic system of knowledge in the theory and practice of transfer pricing in the students. As a result of studying the discipline, applicants must learn the elements of research activity, the methodological basis of transfer pricing formation, the procedure for forming transfer pricing documentation and reporting, the transfer pricing control mechanism, the assessment of the impact of TCU risks on the financial results of the enterprise and the possibilities of their avoidance.
The subject of study of the academic discipline is a complex of services for clarification and application of the norms of current tax legislation, definition of the principles, procedure and rules of transfer pricing.