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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

7

Strana od-do

53-59

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

7. 4. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000456193700008