PRETURILE DE TRANSFER - MIJLOC DE INFLUENTARE A PERFORMANTEI UNEI INTREPRINDERI
THE TRANSFER PRICES - A WAY OF INFLUENCING THE PERFORMANCE OF A COMPANY

Summary/Abstract: One way to optimize the performance of a group of companies or even a certain company is to improve the structures which generate the performance within it. Whether we refer to the purchasing, production or the sale department, or we have in regard different companies of the same group, that work together, it is clear that there is competition between them, which enforces the need to assess the performance of each of them. In this respect, it is necessary to determine an evaluation method transfers between them that would allow the establishment of specific performance indicators for each entity. Still, there appears a series of accounting and fiscal implications related to transfer prices, which will be presented below.Differences between national taxation regimes make possible or facilitate practices which can reduce the taxes paid by taxpayers. This kind of taxpayers’response to a fiscal environment perceived as too burdensome can have considerable effects on budget incomes. According to a study based on data collected at the Organization for Economic Cooperation and Development , over 65%of additional revenue expected from unilateral tax increase is likely to be lost due to artificial transferring practices and from reporting profits in other fiscal jurisdiction . In this way, transnational companies can use public goods provided in some countries, at the same time avoiding the obligation to pay for them through the complete fulfillment of tax obligation.

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