Effects of Transfer Pricing on Tax Liability for Multinational Enterprises in Kenya’s Cement Industry
Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The purpose of this study was to examine the relationship between transfer pricing and tax liability in Kenya’s cement industry. The dependent variable of tax liability was examined against independent sub-variables namely; business models, thin capitalization, tax haven utilization and intra-company payments. Using longitudinal research design, the study examined relationships between the independent and dependent variables tracked over a 10 year period starting 2005. Out of the 6 companies in the industry, the study targeted 3 companies using purposive sampling on the basis of availability of annual financial statements and affiliation to a multinational company. Quantitative data collected for this study was analyzed by both descriptive and inferential. Data presentation was then done using tables, charts and graphs. Content analysis was used for qualitative data and presentation done in prose form. Correlation and univariate linear regression analysis was done to establish existing relationships between the dependent variable and independent variables of interest. It was concluded that tax paid over the 10-year period had not been affected by business models in existence; thin capitalization practices; tax haven utilization and intracompany payments. This study therefore recommends that the tax authorities should channel resources towards studying and assessing other forms of transfer pricing abuse likely to yield better tax results than the four variables studied herein.
Language:
English
Published:
International Journal of Management, Accounting and Economics, Volume:5 Issue: 9, Sep 2018
Pages:
762 to 782
magiran.com/p1906119  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!