Analysis of Impact Factors of Global Tax Revenue

16 Pages Posted: 31 Mar 2018

Date Written: March 23, 2018

Abstract

This paper is analyzes the way that impact factors of global tax revenue affect the transfer pricing and the tax authorities. Therefore are examined the impact factors which are about the bureaucracy, the liability, the intangibles, the risks, the capital, and the costs, of the tax system. The capital and the liability are proportional to global tax income. The charged intangibles, the costs, the risks, and the bureaucracy, are inverted proportional to the global tax income. Thereupon, in this paper extracted conclusions about the global tax revenue and its connection with the prior parameters which affect it.

Keywords: global impact factors, global tax revenue, transfer pricing, controlled transactions, uncontrolled transactions

JEL Classification: H26

Suggested Citation

Challoumis, Constantinos, Analysis of Impact Factors of Global Tax Revenue (March 23, 2018). Available at SSRN: https://ssrn.com/abstract=3147860 or http://dx.doi.org/10.2139/ssrn.3147860

Constantinos Challoumis (Contact Author)

National and Kapodistrian University of Athens ( email )

Athens

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
30
Abstract Views
895
PlumX Metrics