TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ THE IMPACT OF TRANSFER PRICING PRACTICE ON BUSINESS PERFORMANCE AND THE EVALUATION FROM THE TAX POINT

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

The Inequity of U.S. Estate Tax Consequences for Noncitizen Spouses and Expatriates and the Impact of the Proposed Exit Tax

2007 ◽  
Vol 5 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Brett R. Wilkinson ◽  
Tracy J. Noga
Keyword(s):  
Tax Law ◽  
Tax System ◽  
Compliance Costs ◽  
Estate Tax ◽  
Tax Legislation ◽  
Stark Contrast ◽  
The Law ◽  
The Impact ◽  
Tax Deduction ◽  
The U.S

In most cases, U.S. estate tax law permits assets passed to a spouse on death to be excluded from the tax net via the operation of the marital tax deduction. For individuals with noncitizen spouses, however, the law denies the marital deduction unless the assets are placed in a qualified domestic trust. The purpose of this arrangement is to prevent assets being lost to the estate tax system due to repatriation by the noncitizen spouse. The additional compliance costs imposed on noncitizen spouses regardless of whether they repatriate, stands in stark contrast to the regime faced by U.S. citizens who elect to relinquish their citizenship. The alternative tax system imposed on such former-citizens offers considerable scope for both legitimate and illegitimate tax minimization. This paper proposes a greater alignment of these divergent systems, in light of the proposed exit tax legislation, both of which are designed to achieve the same objective of ensuring that wealth generated in the U.S. does not escape the estate tax net.

scholarly journals Substitution across profit shifting methods and the impact on thin capitalization rules

2021 ◽  
Author(s):  
Gideon Goerdt ◽  
Wolfgang Eggert
Keyword(s):  
Multinational Firms ◽  
Transfer Pricing ◽  
Multinational Firm ◽  
Profit Shifting ◽  
Goods And Services ◽  
Internal Goods ◽  
Transfer Prices ◽  
Debt Shifting ◽  
The Impact ◽  
Thin Capitalization

AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods. We therefore provide a model in which a multinational firm can shift profits out of a host country by issuing internal debt from an entity located in a tax haven and by manipulating transfer prices on internal goods and services. The focus of this paper is the analysis of regulatory incentives, $$(i)$$ ( i ) if a multinational firm treats debt shifting and transfer pricing as substitutes or $$(ii)$$ ( i i ) if the methods are not directly connected. The results provide a new aspect for why hybrid thin capitalization rules are used. Our discussion in this paper explains why hybrid rules can result in improvements in welfare if multinational firms treat methods of profit shifting as substitutes.

The Impact of Cloud Computing on Organizational Performance

2021 ◽  
Vol 11 (4) ◽  
pp. 136-151
Author(s):  
Thura Al-Azzawi ◽  
Tugberk Kaya
Keyword(s):  
Cloud Computing ◽  
Human Resources ◽  
Organizational Performance ◽  
Business Performance ◽  
Direct Relation ◽  
Organizational Agility ◽  
Cloud Computing Adoption ◽  
The Cost ◽  
The Impact ◽  
The Relationship

The use of cloud computing has remarkable advantages in business performance. It is related especially in the portion of the organizational environment, such as organizational culture and organizational agility. Organizational agility provides an easier process to search and retrieve knowledge and allow the businesses to utilize and apply this knowledge to get high-quality services. Agility and culture factors can help organizations to enhance their cloud computing adoption. The achievement of any organization is dependent upon human resources. With human resources, the organization can develop its employees by sharing knowledge, skill, and experience of personnel. Expert cloud has a significant impact on and direct relation with human resources as it facilitates the communication among human resources better, more efficiently, and reduces the cost of the service. In this paper, the authors discuss the relationship between expert cloud and human resources to enhance the organizational performance through the assistance of organizational agility and culture.

scholarly journals Kenya’s Standard Gauge Railway Project in the Context of Theory and Practice of Regional Planning

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Leanard Otwori Juma ◽  
Fredrick Adol Gogo ◽  
Ahmed Abduletif Abdulkadr ◽  
Dénes Dávid Lóránt
Keyword(s):  
Regional Planning ◽  
Secondary Data ◽  
Theory And Practice ◽  
Economic Activities ◽  
East African ◽  
African Region ◽  
African Countries ◽  
Transportation Services ◽  
Goods And Services ◽  
The Impact

Despite most African countries having immense natural and human resources potential, the continent has mostly been lagging on matters of economic development. This scenario could primarily be attributed to weak intra-regional and inter-country trade given the poor connectivity, quality, and diversity in transportation services and infrastructure. In this regard, the governments of the greater East African Region representing Tanzania, Rwanda, Burundi, Uganda, South Sudan, Ethiopia and Kenya, therefore, mooted a coordinated vision to develop interlinked regional infrastructure in road and rail transport to allow smooth movement of goods and services.  This paper aimed to critically review the impact of the SGR development on Kenya in the context of regional planning and development. The methodology of the study was a critical review of existing literature and secondary data. Study findings indicated that the development of the (Standard Gauge Railway) SGR is in tandem with the development strategies of other East African Countries. Its development is incorporated in national spatial plans with the rail route targeting regions with viable populations and sustainable economic activities. Criticisms, however, revolve around the ballooning debt to finance infrastructural development and lack of prioritization f mega projects. In conclusion, despite the financial constraints, the SGR is viewed to significantly influence the socio-economic spheres while presenting challenges in the management of landscapes where it traverses in Kenya and the Region.

scholarly journals Impact of Implementation of Goods and Service Tax on Indian Banking Sector

2018 ◽  
pp. 18-32
Author(s):  
Revathi R. ◽  
Madhushree ◽  
P. S. Aithal
Keyword(s):  
Economic Growth ◽  
Banking Sector ◽  
Value Added ◽  
Tax System ◽  
Tax Rate ◽  
Bank Branches ◽  
Goods And Services ◽  
The Government ◽  
One Year ◽  
The Impact

The banking sector is one of the biggest and revenue generating sector in our economy. Indiais a country with impressively splendid banks with sufficient capital and well-regulated rulesand regulations. One of the biggest transformations that the sector faced during this period isGST i.e., Goods and Service Tax, a new tax regime introduced in the midnight of 1 July2017. Now the new tax regime has become one year old and there are so many changeswhich happened in the banking sector during this one-year periods. Introduction of GST tothe banking sector was one the highly risky and challenging role for the government. GST isa replacement to the Value Added Tax (VAT) which was implied on goods and services. Themain purpose of studying the impact of implementation of GST is to avoid double taxationon goods and services. It is a self-regulated tax system with a simplifies tax regime whichreduces the multiplicity of tax. The purpose of this study is to know the challenges faced bythe Banking sector and its effects on the customers after the implementation of the GST.New tax regime made an incredible step by the abolish of centralized registration of thebanks. Now all the bank branches have to register under GST in each state for the smoothfunctioning. The tax rate has created an impression in the banking sector that the sector iscontributing much toward the economic growth of the country. Tax slabs is anotherimportant and critical thing discussed in this paper which has substantially increasedcompared to the old tax regime. Data for the study have been collected from secondary datasources such as journals, internet, and news articles. Using the ABCD qualitative analysistechnique, advantages, benefits, constraints, and disadvantages for both banks and thecustomers for payment of GST are identified.

The Impact of Tax Policies on Behavior of Albanian Taxpayers

2019 ◽  
pp. 219-250
Author(s):  
Dorina Plaku ◽  
Eglantina Hysa
Keyword(s):  
Economic Development ◽  
Small Businesses ◽  
Business Performance ◽  
Capital City ◽  
Economic Environment ◽  
Tax Policies ◽  
Fiscal Policies ◽  
Tax System ◽  
Tax Changes ◽  
The Impact

The Albanian state has experienced many changes of this system over the years due to the policies and different regimes that have followed, but there has always been a tendency for improvement. The tax system and the informality are the mirror of the economy of the country, especially the favorable tax/fiscal policies that have been adapted to the economy, which bring economic development and integration of all the gaps to a proper economic environment. The chapter aims to find the effects of tax changes on the taxpayers. Furthermore, the study focuses on how the business performance has been indicated from the tax control. The data is collected from a survey which was focused in small and big businesses that operates in the capital city of Albania, in Tirana. The questionnaire is realized during April 2018. The main finds of the study are the different perception of businesses for the tax control and the impact of the fiscal changes on these businesses. All these fiscal changes that the businesses faced were more in disfavor of the small businesses.

scholarly journals Value Added Tax & Export: the Case of Selected Countries around the World

2011 ◽  
Vol 2 (6) ◽  
pp. 298-305
Author(s):  
Ahmad Jafari Samimi
Keyword(s):  
Value Added ◽  
Statistical Test ◽  
Annual Growth ◽  
Value Added Tax ◽  
Tax System ◽  
Goods And Services ◽  
The World ◽  
Before And After ◽  
The Impact ◽  
Do So

The purpose of the present paper is to compare the impact of implementing Value Added Tax on Export of goods and services in selected countries. In this paper, we used four different indices for export; export of goods and services, export of goods and services (BOP), export of goods and services (annual % growth), export of goods and services (% of GDP) to investigate the sensitivity to different definitions .To do so, study concentrated on a sample of 140 countries that have applied Value Added Tax in their tax system from 1990 to 2008. Findings of the study based on Mean Difference Statistical Test in a two threeyear periods before and after introduction of VAT. In general, the results show that, in different indices, the impact of VAT on export is positive. Therefore, it is suggested that other countries have not yet introduced the VAT to reform their tax system by introducing the VAT.

scholarly journals The Conceptual Principles of Tax Planning of Enterprises in the Context of Fourth Industrial Revolution

2021 ◽  
Vol 4 (519) ◽  
pp. 210-216
Author(s):  
Y. I. Hlushchenko ◽  
◽  
O. O. Korohodova ◽  
T. Y. Moiseienko ◽  
N. O. Chernenko ◽  
...  
Keyword(s):  
Business Processes ◽  
Industrial Revolution ◽  
Financial Economic ◽  
Tax Planning ◽  
Economic Activities ◽  
Tax System ◽  
Fourth Industrial Revolution ◽  
Micro Level ◽  
Definition Of ◽  
The Impact

The authors disclose the essence of tax planning for domestic enterprises in the conditions of development of the economy in the context of the Fourth Industrial Revolution. Foreign experience as to approaches to interpretation of the phenomenon of «tax planning» is studied. It is substantiated that the existing modern approaches to the definition of the term of «tax planning» should be divided by the characteristics of purpose and subordination. The work contains a further elaboration of conceptual-categorical apparatus of taxation theory by closer defining of «tax planning», where, contrary to existing developments, it is proposed to assess the impact of elements of the current tax system on the efficiency of financial-economic activities of enterprises. A theoretical analysis of modern trends of tax planning is carried out and it is determined that the existing conditions of operation of enterprises are such phenomena as: digitalization of economic processes, robotization of business processes, influence of other factors of the Fourth Industrial Revolution and growth of uncertainty and level of risks for economic entities. According to the results of the research, it is defined that all these phenomena will affect the process of taxation of enterprises at the micro level due to the acceleration of data processing processes and changes in tax planning objects. The article explains the directions of further research on this topic, namely, the development of an economic-mathematical model of the influence of elements of the tax system in the context of the trends of the Fourth Industrial Revolution, which becomes relevant in modern conditions of tax planning.

scholarly journals Basic concepts and features of good and service tax in india

2018 ◽  
Vol 8 (2) ◽  
pp. 205-210 ◽  
Author(s):  
Priyadharshini J ◽  
Selladurai M
Keyword(s):  
Basic Structure ◽  
State Governments ◽  
Tax Structure ◽  
Goods And Services ◽  
Ignorance Of Law ◽  
Basic Concepts ◽  
The Cost ◽  
The Impact ◽  
Historical Scenario ◽  
Structure And Design

This paper is an analysis of what the impact of Goods and Services Tax will be on Indian Tax Scenario. Here stated with a brief description of the historical scenario of Indian taxation and its tax structure. Then the need arose for the change in tax structure from traditional to GST model. GST has be detailed discuss in this paper as the background, silent features and the impact of GST in the present tax scenario in India. GST is the only indirect tax that directly affects all sectors and sections of our economy. Ignorance of law is no excuse but is liable to panel provisions, hence why not start learning GST and avoid the cost of ignorance. The GST is aimed at creating a single, unified market that will benefit both corporate and the economy. Several countries implemented this tax system followed by France, the first country introduced GST. India is a centralized democratic and therefore the GST will be implemented parallel by the central and state governments as CGST and SGST respectively. The objective will be to maintain a commonality between the basic structure and design of the CGST and SG

Sign in / Sign up

Export Citation Format

Share Document