全球税收影响因素分析

Tax eJournal Pub Date : 2018-03-23 DOI:10.2139/ssrn.3147860
Constantinos Challoumis Κωνσταντίνος Χαλλουμής
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引用次数: 1

摘要

本文分析了全球税收影响因素对转让定价和税务机关的影响方式。因此,本文考察了税收制度的官僚主义、负债、无形资产、风险、资本和成本等影响因素。资本和负债与全球税收收入成正比。收取的无形资产、成本、风险和官僚作风,与全球税收收入成反比。在此基础上,本文得出了关于全球税收及其与影响税收的先验参数之间关系的结论。
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Analysis of Impact Factors of Global Tax Revenue
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.
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