SMEs and its Compliance Cost of Transfer Pricing: Czech, Slovak and Poland Case

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912891" target="_blank" >RIV/62156489:43110/17:43912891 - isvavai.cz</a>
Result on the web
<a href="https://dx.doi.org/10.18267/pr.2017.fin.2242.5" target="_blank" >https://dx.doi.org/10.18267/pr.2017.fin.2242.5</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
SMEs and its Compliance Cost of Transfer Pricing: Czech, Slovak and Poland Case
Original language description
Current literature revealed that compliance costs of taxation are regressive with regard to firm size and significantly higher in case of enterprises with foreign branch or subsidiary in comparison with enterprises which are not internationalized. Moreover, compliance costs are increasing through strict and difficult transfer pricing rules among European countries. Unfortunately, there is not exist study determining compliance costs of transfer pricing issue in the literature. Therefore the aim of paper is to determine compliance costs of transfer pricing issues in case of SMEs and Medium-sized enterprises in the selected countries. The results are based on the questionnaire distributed between Czech, Slovak and Poland parent companies having subsidiaries in Europe and Czech, Slovak and Poland subsidiaries having parent company in Europe. The survey of compliance costs of transfer pricing revealed that compliance costs of transfer pricing are very significant and in case of SMEs represent range between 32.5 % (Slovak Republic) up to 98.9 % (Czech Republic) of corporate tax collection based on the costs indicator and the range of 20.1 % (Slovak Republic) up to 51.7 % (Czech Republic) of corporate tax collection based on the time indicator.
Czech name
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Czech description
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Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 22th International Conference Theoretical and Practical Aspects of Public Finance 2017
ISBN
978-80-245-2242-5
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
53-59
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 7, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000456193700008

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