{"title":"Analysis of Impact Factors of Global Tax Revenue","authors":"Constantinos Challoumis Κωνσταντίνος Χαλλουμής","doi":"10.2139/ssrn.3147860","DOIUrl":null,"url":null,"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.","PeriodicalId":22313,"journal":{"name":"Tax eJournal","volume":"2 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2018-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3147860","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
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.