The article developed an algorithm for interaction of subjects of tax relations in the context of introduction of tax regulation of transfer pricing in the Republic of Tajikistan. On this basis directions for improving legal framework in the field of tax regulation of transfer pricing, degree of influence of transfer pricing on the revenue side of the state budget, as well as factors affecting the process of forming tax regulation of transfer pricing in the context of the growth of internationalization of production are identified. It is suggested that in the context of the introduction of tax regulation of transfer pricing, to a certain extent, the state budget is less dependent on budget-forming taxes, and this can also reduce tax burden in strategic sectors of the national economy.
mechanism of tax regulation, transfer pricing, improvement of legislative basis, internationalization of production, mutually dependent persons, taxation bodies, reduction of tax burden
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