OPTIMIZATION OF THE TAX BURDEN OF TNK BY IMPROVING THE TRANSFER POLICY OF TNK

Abstract

The article examines modern approaches to transfer pricing of transnational corporations (TNCs) as a key tool for tax planning and tax burden optimization. The author analyzes the main methods and models of transfer pricing, in particular, the comparative uncontrolled price method, resale price method, cost method, profit sharing method and net profit method. Their impact on reducing tax liabilities of companies is determined, and potential risks associated with possible violations of tax laws, aggressive tax optimization and increased regulatory control are considered. The main approaches to the tax regulation of transfer pricing at the international level and in individual jurisdictions are studied. The author considers the growing role of tax authorities in combating tax evasion through transfer pricing, as well as mechanisms for the automatic exchange of tax information. The challenges faced by TNCs in connection with changes in legislation and the introduction of new rules for reporting on transfer transactions are identified. Particular attention is paid to the issues of improving the transfer policy of TNCs in the context of globalization, digitalization of business and increased requirements for transparency of financial transactions. The role of modern technologies, such as artificial intelligence, automated data analysis systems and blockchain, in the processes of monitoring and controlling transfer pricing is investigated. It is determined that the effective use of digital solutions helps to reduce tax risks, improve interaction with tax authorities and increase the accuracy of financial analysis. Based on the results obtained, recommendations for improving the transfer policy of TNCs are formulated, including the development of transparent and reasonable transfer pricing mechanisms, adaptation of internal procedures to changes in tax regulation, use of modern tools for analyzing financial flows and ensuring compliance with international standards. The proposed measures are aimed at achieving a balance between optimizing the tax burden and complying with tax legislation, which will help to increase the financial stability of companies, minimize tax risks and strengthen their competitive position in the global economic environment.