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Department of Тax Management and Financial Monitoring (AML/CFT)»
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Klymenko Kateryna Volodymyrivna

Kateryna Klymenko

Department:	Department of Тax Management and Financial Monitoring (AML/CFT)
Position:	Associate Professor
Teacher degree:	Senior Researcher
Degree:	Ph.D. in Economics
In 2010, I gained my Master’s degree in Economics from Taras Shevchenko National University of Kyiv, specializing as a teacher for higher education institutions in banking. From 2010 to 2014, I continued my academic journey through postgraduate studies at the Academy of Financial Management. In 2014, I successfully defended my thesis and received the degree of Candidate of Economic Sciences in the specialty of 08.00.08 - Money, Finance and Credit. Fast forward to 2024, I was awarded the academic title of Senior Researcher. Over the years, I have accumulated a total of 14 years of professional experience. Additionally, I hold the position of Executive Secretary and am a member of the editorial board for the scientific journal "RFI Scientific Papers" (category B).

Department:

Department of Тax Management and Financial Monitoring (AML/CFT)

Areas of research:

The research interests encompass both domestic and international taxation, concentrating on several key areas: improving Ukraine's tax system by learning from international best practices; examining how tax policy influences economic growth and the investment climate; exploring taxation in the context of the digital economy and globalization; assessing the alignment of Ukrainian tax legislation with EU and OECD standards; evaluating the implementation and impact of the BEPS (Base Erosion and Profit Shifting) Action Plan on the national tax system and global practices.

Google Scholar: https://scholar.google.com/citations?user=Nu1xIuMAAAAJ&hl=uk

Web of Science: https://www.webofscience.com/wos/author/record/J-6825-2018

Scopus :https://www.scopus.com/authid/detail.uri?authorId=57226368232

ORCID: https://orcid.org/0000-0001-8295-1333

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Publications:

Participation in international and national scientific and practical conferences, in particular in the recent period:
1. Klymenko K.V., Ukhnal N.M.Digital transformation of tax policy of Ukraine. XII International Scientific and Practical Conference “Actual Problems of Management Theory and Practice”, Odesa, May 26, 2023, National University “Odesa Polytechnic”, pp. 99-101.
2.Klymenko K.V., Ukhnal N.M. “Google Tax” as a catalyst for the digital transformation of tax administration in Ukraine. Management of business processes and technological innovations in modern conditions and in the post-war period: materials of the international scientific and practical conference (Kyiv, October 10-11, 2023). К., 2023. pp. 88-90.
3. Klymenko K.V., Ukhnal N.M. Scientific approach to the development of methods for calculating the tax base of households in Ukraine. The current state and prospects of development of accounting, audit, taxation and analysis in the context of international integration: materials of the III international scientific and practical Internet conference (Khmelnytsky, November 20-21, 2023) / Kherson National Technological University. Khmelnytskyi, 2023. pp. 97-102.
4. Klymenko K.V., Ukhnal N.M. Some aspects of bank taxation under martial law. Actual problems of management of socio-economic systems: materials of the IX International Scientific and Practical Conference (Lutsk, December 15, 2023) / Lutsk National Technical University. Lutsk, 2023. pp. 135-137.
5. Klymenko K.V, Savostianenko M.V. International approaches to transfer pricing as a tool for combating tax evasion in the mining industry: the case of bauxite. III International Scientific and Practical Conference “Financial Instruments for Sustainable Development of the State in the Context of Systemic Economic Transformation”, June 20, 2024, Kherson National Technical University, Kherson-Khmelnytskyi. pp. 311-314.
6. Klymenko K.V, Savostianenko M.V. Fundamentals of applying the method of comparative uncontrolled price in mineral supply chains in the context of OECD recommendations. IX International Scientific and Practical Internet Conference “Innovative Entrepreneurship: State and Prospects of Development”. Kyiv National Economic University named after Vadym Hetman, March 29, 2024. pp.153-158.
7. Klymenko K. V., Ukhnal N. M. Good practice of transfer pricing: the case of Turkey. Imperatives of economic growth in the context of the Global Sustainable Development Goals: materials of the V International Scientific and Practical Conference (Kyiv, April 23, 2024). pp. 469-471.
8. Klymenko K.V, Savostianenko M.V. Some aspects of transfer pricing of bauxite through the prism of OECD recommendations. V All-Ukrainian Scientific and Practical Internet Conference “Development of Financial and Credit Systems: Challenges of the Present”, June 6, 2024, Uman National University of Horticulture, Uman. pp. 77-79.
9. Klymenko K.V., Ukhnal N.M. OECD Recommendations on Transfer Pricing in Mineral Supply Chains. Problems, priorities and prospects for sustainable development in the XXI century: materials of the XVI International Scientific and Practical Conference (Kamianets-Podilskyi, May 16, 2024). Kamianets-Podilskyi Ivan Ohienko National University, 2024. pp.68-70.
10. Klymenko K. V., Ukhnal N. M. Transfer Pricing: Implications for Developing Countries in the Global Mining Industry: Proceedings of the International Scientific and Practical Conference “Financial Aspects of the Global Economy: Challenges and Prospects” (Kyiv, May 15, 2024). Kyiv, 2024. Actual problems of international relations: a collection of scientific papers. Issue 159 (special issue). P. 1. pp. 69-71.

Scientific articles published in domestic professional journals, in particular for the last period:
1.Klymenko K.V. Introduction of the Common Reporting Standard (CRS) in Ukraine. RFI Scientific papers. 2022. Vol. 4. pp. 127-143.
2.Klymenko K.V., Ozerchuk O.V. World experience in the application of administrative rules in the field of household taxation on the example of the Federal Republic of Germany. Investments: practice and experience. 2023. Vol. 9, pp. 95-104
3. Klymenko, K., Ukhnal, N., & Semenyshena, N. (2023). Tax policy in the context of strengthening the national security of Ukraine. Public Policy and Accounting, (1(7), 9-16.

Professional training:
1. Uni-Biz Bridge workshop from UGEN on the topic “Modern Teacher” 27.02.2024-29.02.2024 (12 hours).
2. Advanced training at the Institute of Advanced Training of the SHEI “Priazovsky State Technical University” 05.04.2024 to 05.05.2024 (60 hours). Course topic: “Sustainable Teaching in War: Course Design, Teacher Time Planning, and Certain Techniques for Improving Psychological State”.
3. Training “Studying the European experience of implementing quality management systems for educational services” within the framework of the international Erasmus+ Jean Monnet Module “European Experience in Implementing Quality Management Systems for Products and Services” on March 14-15, 2024 (15 hours).
4. School of Teaching Excellence, advanced training course “Strategies of social intelligence in education” on 02.07.2024 (3 hours).
5. Uni-biz Bridge by UGEN. A series of workshops on the topic “Education in the face of uncertainty” 26.08.2024-29.08.2024 (9 hours).
6. Development of digital competence of scientific and scientific-pedagogical workers by means of open educational and scientific information systems. Institute of Digitalization of Education of the National Academy of Pedagogical Sciences of Ukraine (60 hours).
7. Scientific and pedagogical internship “Innovative educational technologies: European experience and its implementation in the training of specialists in economics and management”, from May 20 to June 30, 2024 (Riga, Republic of Latvia).(180 hours).
8. Participation in the round table “Topical issues of postgraduate studies and updating educational and scientific programs”. Kyiv, SESE “Academy of Financial Management”. Institute of Postgraduate Education. Council of Young Scientists, January 30, 2024 (3 hours).
9. Participation in the round table “The role of science in the post-war economic recovery of Ukraine”, SESE “Academy of Financial Management” Institute of Postgraduate Education, Council of Young Scientists, May 15, 2024 (3 hours)..

Participation in R&D on the issue of national and international taxation:
1. “Scientific substantiation of unified methodological approaches to the collection and analysis of data on the economic and fiscal consequences of BEPS in Ukraine” (2021);
2. “Institutional framework for the introduction of information exchange for tax purposes in the context of the implementation of the BEPS (Base erosion and Profit Shifting) Action Plan and monitoring of international legislation in this area” (2021-2022);
3. “Household taxation as an element of a fair tax system” (2023)