Maria Kucheriava

• PhD in Economics
• Head of the Center for the implementation of the results of financial and economic research at State Educational-Scientific Establishment the "Academy of Financial Management", Ukraine

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 (hereinafter referred to as “OECD Guidelines”) are the main document for regulating transactions between related parties within MNCs and ensuring fair allocation of tax liabilities between jurisdictions. The large scope of this document, its complex stru...

Introduction. Ensuring transparency and effectiveness of tax control over companies engaged in cross-border activities requires appropriate institutional measures. The unification of the conceptual and categorical apparatus in the field of transfer pricing is a key prerequisite for a consistent understanding of the methodological foundations for co...

Introduction. The IT services market is developing dynamically. The IT industry in Ukraine is one of the most export-oriented. At the same time, the dynamics of the IT industry slowed down in 2023 due to uncertainty caused by the war and economic instability. The integration of new economic concepts (circular, green and blue economies etc.) aimed a...

Introduction. The modern world faces numerous challenges related to climate change, limited natural resources, degradation of natural ecosystems, and increasing wastes. The answer to these challenges is the transition from a traditional linear economy to a circular model and green transformation aimed at conserving resources and mitigating the impa...

Since January 2017, Ukraine has joined the OECD's Inclusive Framework and committed itself to implementing the BEPS Minimum Standard. The national tax system is similar in structure to the tax systems of developed countries. At the same time, the country's recognition of generally accepted standards for combating aggressive tax planning requires si...

Introduction. The realities of the martial law in Ukraine, the threat of emergency events, in particular pandemicslike COVID-19, catastrophic consequences of terrorist acts, post-war reconstruction plans with involvement ofexternal and internal funding from economic agents of all forms of ownership have determined the need for thefurther promotion...

The range of problems covered in the monograph is related to the coverage of current trends in the development of the financial system at the micro, meso, and macro levels in the context of unprecedented challenges and threats of the newest state-building stage. The conclusions and recommendations are of significant theoretical importance. They can...

Crisis phenomena, such as economic downturns, health emergencies and geopolitical conflicts, had a significant impact on the transparency of information support for public financial management processes and the development of digitalization of the economy.The objective of the study is to assess the current state of information support and transpare...

Introduction. Today, sustainability reporting serves both as an information source for management decision-making at various levels (macro-, meso- and micro-) and as a means of presenting the company's position on the sustainability of its activities and values in the context of achieving social welfare (contribution to the Sustainable Development...

Introduction. The coronavirus pandemic has led to disruptions in supply chains at both the global and national levels. State support for economic agents plays an important role in maintaining economic activity of business entities. The purpose is to identify best practices in the field of state aid through the study of international experience in i...

Introduction. Currently, the task of harmonizing domestic legislation in the field of accounting and reporting with the directive requirements of the EU has arisen, in particular in terms of conceptual and terminological differences, the mechanism for collecting and processing data from non-financial reports of enterprises and the lack of a proper...

Introduction. In the context of the pandemic crisis, the economic activity of the public sector has been an essential component of the resilience of the domestic economic environment. The public sector played a significant role in overcoming the consequences of COVID-19 at the national, regional, and local levels. At the same time, the pandemic has...

The current trend towards building a system of sustainable socio-economic, environmental, institutional development of society affects all areas of enterprise reporting. The article is devoted to solving the problem of increasing the transparency and quality of information in the report on payments to the state, as well as simplifying the process o...

Purpose: The creation of favourable conditions on the part of the state for the introduction of approaches to responsible business conduct ensures that the development of the national accounting system is in line with modern trends adopted throughout the world. However, adaptation is impossible without proper scientific-analytical and methodologica...

Introduction. In the conditions of martial law, the issues of the quality of information support for decision-making both at the state and at the enterprise level are becoming increasingly important. In parallel with solving the issue of spreading the practice of corporate social responsibility among businesses in Ukraine in the context of implemen...

The article is devoted to highlighting of the results of scientific and practical research aimed at solving the problem of ensuring the comparability of enterprises' non-financial reporting data. The issues of current stage of non-financial reporting implementation are identified, including the lack of comparability of data disclosed in such report...

In Ukraine the provisions of Directive 2013/34/EU on the disclosure of financial and non-financial information by certain types of enterprises in the management report have been implemented in national legislation. At the same time, the application of the management report has raised a number of issues that need to be addressed at the regulatory le...

The implementation of a constituent element of a three-tier model of transfer pricing documentation – a report in the context of the countries of the multinational group of companies – is a prerequisite for Ukraine's joining the Multilateral Competent Authority Agreement as a measure for implementation of Action 13. The Ministry of Finance of Ukrai...

In today’s environment of uncertainty and rapid change in the business environment (VUCA), there is a need to find effective solutions to global problems. The solution to urgent global problems facing Ukraine and the world depends on the orientation of business entities on the path to sustainable development. Ukraine has recently joined the countri...

The paper puts forward the following fundamental hypothesis: assurance of transparency and quality of non-financial reporting of SOE, the decisive role in the regulation of which belongs to the state as the owner of assets, requires effective, efficient regulatory support that can ensure the achievement of sustainable development. The study provide...

The methodological approaches to improving the non-financial reporting of Ukrainian enterprises in the context of implementing the provisions of the document issued by UNCTAD (GCI), in terms of the private sector's contribution to the COVID-19 are highlighted. The authors identified the lack of unified approach to the standardization of non-financi...

The article considers challenges and consequences of introducing a three-level model of transfer pricing documentation in Ukraine. The purpose of study is to assess the state of regulatory support for implementation of Step 13 of the BEPS Action Plan and to identify institutional measures for further implementation of three-tiered documentation on...

Improvement of regulation and standardization in the area of water-use efficiency through the development of legislation on preparation of management report will enhance the usage of standards as a tool for policymakers, authorities, civil society, corporate entities and other stakeholders; transparency of information on water-use between countries...

The key challenges of sustainability reporting are addressed. The elaborated aspects of its preparation have been identified, in particular the lack of comparability of the sustainable reports at the level of companies, industries, geographical areas, countries. It is advisable to applicate the approach suggested by the Guidance on Core indicators...

The work is devoted to investigation of contemporary private sector entities’ practice of non-financial data disclosure in the context of Sustainable Development Goas attainment.

In recent decades the processes of harmonization and convergence intensify its infl uence on the conceptual framework of accounting in the world. International Financial Reporting Standards (IFRS) play the main role in the enforcement of the comparability principle of data accounting. Th e importance of this principle increases in the current econo...

Modern information society makes the requirements for quality of information. Financial reporting as the source of information is no exception. The article substantiates the importance of ensuring the quality of this information product. In particular, general documents issued by international organizations are highlighted. The research examines th...

The article is devoted to investigation of the world's experience in functioning of the oversight on compliance with the requirements for preparation of the quality financial reporting. The author examined the process of enforcement the preparation of high-quality financial reporting by the monitoring of compliance and enforcement the application o...

У монографії проаналізовано положення законодавства ЄС, що регулює питання складання корпоративної звітності та визнаних міжнародних рекомекндацій, кращої практики в області регулювання складання нефінансової звітності. Досліджено стан та проблеми національного нормативно-правового забезпечення складання такої звітності в Україні. Науково обгрунтов...

У монографії розкрито основні передумови і теоретико-методологічні засади побудови й удосконалення системи моніторингу дотримання та забезпечення застосування вимог міжнародних стандартів фінансової звітності в Україні. Наведено теоретичні узагальнення і практичні рекомендації щодо здійснення зазначеного моніторингу, застосування яких сприятиме пок...