Master'sOpen Access

The relationship between the environmental factors that may be encountered during the international transfer pricing process and the perceptual approach of the internal supplier

2019
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Advisor: Doç. Dr. Rahmi Yücel

Abstract (EN)

Transfer pricing is the pricing that companies apply to the purchase and sale of goods and services between their affiliates or departments. With the globalization efforts of the companies, this situation has moved to an international dimension. The multinational company or group of companies may increase the profitability of the enterprise by using these different tax environments, as they operate in more than one tax zone. In this study, operating in Turkey multinational structure of the companies or corporate groups, that are ignored in studies on transfer pricing, internal customer's perception of the transactions subject to transfer pricing analysis, identification, and thus aims to capture insights on this important issue. In this context, nine hypotheses were formed; Multinational companies operating in Turkey which has been obtained from company employees or managers and 71 questionnaires before forming the questionnaire factor analysis with 45 variables and then analyzed using multiple regression models. Results obtained from the analysis; on the perceived benefit dimension of the internal supplier, the cost effectiveness is positive; on the cost effectiveness, speculative and manipulative orientations is negative, audit and control is positive; On the audit and control, capability of monetary mobility is positive, tax differences is positive; On the speculative and manipulative orientations, risk perception and political environment is negative, audit and control is positive, capability of monetary mobility is negative and finally, tax differences on the risk perception and political environment have a positive and significant effect.

Author

Dr. Cihat Şiar Akçakale

How to Cite

Cihat Şiar Akçakale (Master Thesis). The relationship between the environmental factors that may be encountered during the international transfer pricing process and the perceptual approach of the internal supplier, 2019, Bolu Abant Izzet Baysal University.

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