Italyankin, D.S. On involvement of professional evaluators by the tax bodies, when there’s need to define market price

Abstract: Professional evaluators become very important in the work of tax bodies, when there’s need to define market price of goods (works, services). This article draws attention to the possible changes in the mechanism of proving market prices for goods (works, services) by the tax bodies, when realizing control measures. The conclusions of the author are simple. The tax bodies shall not define market prices by the means of Art. 40 of the Tax Code, rather they shall contact evaluators. Keywords: FTI, evaluation, evaluator, price, goods, principle, control, court, arbitration.