In recent years, deoffshorization is a trend and dozens of countries have already started an open fight against offshore accounts. Ukraine is moving to complete deoffshorization in accordance with the new rules for exchanging information on financial accounts and BEPS rules. The purpose of the study was to search for optimal solutions for further improvements in the field of deoffshorization of the national and regional economy of the Eastern European contries, in particular Ukraine. The following methods were used to solve the problems in the work: induction and deduction (in the study of offshore types, the definition of interconnection and interdependence between them), abstract-logical (in generalizing the theoretical foundations of economic deoffshorization ), econometric-statistical (in assessing the state and dynamics of export-import operations of Ukraine with offshore jurisdictions), statistical analysis.On the basis of theoretical and empirical conclusions, the main consequences, which are the result of the study of global deoffshorization in conditions of financial control and its influence on the national and regional economy of Ukraine, are presented. The article provides a correlation analysis of the dependence of the export index to the UK from Ukraine with export, import and balance of offshore countries. A study was conducted on the presence or absence of a relationship between the volume of balance, exports and imports from Ukraine to the United Kingdom with the macroeconomic indicators of the national economy of Ukraine.

Since 2017 four of fifteen steps of the BEPS plan (base erosion and profit shifting) have been introduced in Ukraine to resist various areas of aggressive tax planning. The implementation of the BEPS plan is primarily made through frame working a transfer pricing control system in Ukraine, which aims to reduce illegal tax sheltering through foreign economic transactions with interdependent or interested parties as well as through transactions with contractors that are registered or make business in low-tax jurisdictions. The purpose of this study is to evaluate the results of implementation of European requirements in the system of audit of foreign economic activity in Ukraine. The study is based on data from the State Statistics Committee of Ukraine, the State Fiscal Service of Ukraine for 2015-2019.The article identifies the amounts of Ukrainian exports (imports) to (from) low-tax jurisdictions, analyzes the controlled exports and imports by geographical segment. The study presents evidence of the use of transfer pricing mechanisms by Ukrainian companies to optimize income taxation, which is contrary to the interests of the state. Therefore, a special need consists in improvement of the state control over operations of the foreign economic activity. The changes and current trends in foreign economic operations during the implementation of transfer pricing controls since 2013 in accordance with the BEPS plan were examined. This study proves that immediately after expanding the list of low tax jurisdictions, there has been a significant fall in the volume of controlled exports and imports, which we regard as a loss of cost-effectiveness of trade operations through low tax jurisdictions due to increased controls and enlarged list of territories, transactions through which are under strict control.

УДК 658 В. В. Фесенко, д. е. н., доцент, професор кафедри обліку, аудиту, аналізу і оподаткування Університету митної справи та фінансів (м. Дніпро) ORCID: 0000-0002-0317-0895 Л. А. Воронцова, студент магістратури Університету митної справи та фінансів (м. Дніпро) ANALYSIS OF FINANCIAL RESULTS ENTERPRISES OF UKRAINEАналіз фінансових результатів підприємств надає додаткові підтвердження прогресу чи регресу економіки, а також дає змогу визначити тренди розвитку підприємств, що є предметом зацікавленості широкого кола стейкхолдерів (держава, власники, аудитори, аналітики). У статті проведено аналіз фінансових результатів діяльності підприємств України за 2010-2018 рр., визначено динаміку і тенденції змін фінансових результатів підприємств загалом по економіці і за видами економічної діяльності. Визначено, що у період 2010-2018 рр. відбуваються загальні позитивні тенденції за показниками фінансових результатів діяльності підприємств України. Але у 2014-2015 рр. сформувались великі суми збитків, які не було компенсовано у наступні роки діяльності підприємств, що також призвело до значних темпів приросту дебіторської заборгованості у 2015-2016 рр., що свідчить про ризик зменшення фінансового результату у наступних роках за рахунок списання безнадійної дебіторської заборгованості.The analysis of financial results of enterprises provides additional confirmation of the progress or regress of the economy, and also allows to identify trends in the development of enterprises that are the subject of interest of a wide range of stakeholders (government, owners, auditors, analysts). The article analyzes the financial results of the enterprises of Ukraine for the years 2010-2018, determines the dynamics and tendencies of changes in the financial results of the enterprises in general by economy and by types of economic activity. The positive financial result is not only a source of revenue, but also an appropriate resource

Evaluation of the reliability of enterprises engaged in the foreign economic activity and simplifying of Customs procedures have become a relevant issue in the context of globalization. The capabilities and preferences of the "Authorized Economic Operator" status are the cause of a new challenge for managers of enterprises-creation of an internal control system to ensure a systematic monitoring of the conditions of Customs compliance standards of reliability and safety, which would allow identifying risks of loss of the "Authorized Economic Operator" status. The purpose of the scientific paper is to improve the internal control system of an enterprise engaged in foreign economic activity in the process of obtaining and saving the "Authorized Economic Operator" status in accordance with the international Custom requirements for safety and reliability. Methodology. The research is based on the methods of logical and analytical modelling of the impact assessment of individual factors on the value of the generalization indicator. The results are tested on the internal accounting data of the existing machine-building enterprises. Results. The paper shows the results of adapting the concept of COSO to the system of internal control of the foreign economic activity of the enterprise in the process of obtaining or retaining the "Authorized Economic Operator" status. The internal control system within the concept of COSO should ensure the achievement of the objectives-operations, reporting, and compliance. The criteria for estimating the objective "compliance" for an enterprise engaged in foreign economic activity can be an integral indicator of compliance. Value/originality. It is suggested to perform internal control of an enterprise's compliance with Customs requirements based on the analysis of deviations of the compliance integral indicator. Practical implications. The result of control is to perform a steady increase in the integral index or stable maintenance of the already achieved indicator that will allow a company to maintain the "Authorized Economic Operator" status and perform foreign economic activities with simplified procedures. The indicators of total negative deviations and relative potential of rating are proposed in the paper. Total negative deviations by factors determine the degree of loss of quality characteristics of a company. The indicator of relative potential rating determines the percentage increase in the rating. Results of deviations evaluation by the blocks of the integral index of compliance will allow determining the certain aspect of a company activity, which did not meet Customs standards for the current period, and a responsible person who did not take care about the fulfilment of requirements of Customs standards, which introduces the risk of loss (non-receipt) of the "Authorized Economic Operator" status.

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