Impact Factor of Costs to the Tax System

7 Pages Posted: 27 Mar 2018

Date Written: March 21, 2018

Abstract

This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis for the impact factor of the tax revenues of the countries subject to the costs of companies to the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled transactions of transfer pricing to the global tax revenue, is plausible to identify the impact factor of costs, when there exists that factor with the case which that factor is avoided. Then the impact factor of costs in combination with the tax revenues is determined through the Q.E. method. Therefore, is clarified the behavior of the tax system subject to the capital of the tax system.

Keywords: costs, controlled transactions, transfer pricing, uncontrolled transactions

JEL Classification: H26

Suggested Citation

Challoumis, Constantinos, Impact Factor of Costs to the Tax System (March 21, 2018). Available at SSRN: https://ssrn.com/abstract=3146573 or http://dx.doi.org/10.2139/ssrn.3146573

Constantinos Challoumis (Contact Author)

National and Kapodistrian University of Athens ( email )

Athens

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