Концепція цінової політики експортно-імпортних операцій підприємств роздрібної торгівлі

The purpose of the article is to develop a science-based classification of pricing methods in retailers’ foreign trade activities. It has been proved that effective pricing policy for trade enterprises should be consistent with market trends and ensure that the best possible results are achieved taking into account the available resources. sales, including online commerce. Because, unlike the unity of scientists in the determination of price, their views differ in its classification, especially when performing export-import operations. By applying a systematic approach, the main types of prices that serve and regulate economic relations between different players in the national and world markets have been highlighted. It has been proved that the classification of prices is usually based on such criteria as the nature of servicing regulatory influence of the state, the degree of competition, the method of fixing, the type of market, time of validity. The author's classification of pricing models that integrate close methodical techniques has been suggested. The developed classification separately identifies methods of transfer pricing, which are an effective tool to increase transparency of international tax planning and ensure tax stability and eliminate the possibility of transferring profits to other tax jurisdictions. It has been proved that the influence of changes in the transfer prise parameters is potentially relevant for studies on legislation efficiency and tax audits, and it appears to be a path for further research. The correctness of price determination depending on the overall financial status of an export and import operation parties contribute to: increasing of each party in an export and import operation motivation by providing access to any market with defined pricing rules; establishing a system for assessing the activities of controlled operations parties, which increases not only their motivation but responsibility too; optimization of financial results of an export and import operation parties; optimization of potential an export and import operation party’s resources distribution by identifying the most attractive products, works, and services; minimization of tax burden in cooperation with both residents and non- residents; providing guarantees that autonomy of each party in an export and import operation will not be violated.