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The Impact Factor of Tangibles and Intangibles of Controlled Transactions on Economic Performance

Author

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  • Constantinos Challoumis

    (Xenarchou 2 Athens 15771, Greece)

Abstract

The tangible and intangible effects of controlled transactions on economic performance and tax revenue are examined in this paper. As a result, the transfer pricing procedure includes an analysis of the tangibles, which are the property with the services, and the intangibles, which are the assets of the controlled transactions (the transactions that take place between companies that control their transactions to have profits and control of their losses). Consequently, predicated on the method of the Q.E. and the R.B.Q. model established a comparison between the instance where there are just the tangibles and the case where intangibles are also included. The purpose of the study is to shed light on how businesses that engage in managed transactions of intangibles behave. The findings show that intangibles are utilized by tax evaders as leverage.

Suggested Citation

  • Constantinos Challoumis, 2025. "The Impact Factor of Tangibles and Intangibles of Controlled Transactions on Economic Performance," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-76, March.
    • Handle: RePEc:nwe:eajour:y:2025:i:1:p:64-76
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    File URL: https://www.unwe.bg/doi/eajournal/2025.1/EA.2025.1.04.pdf
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    More about this item

    Keywords

    tangibles; intangibles; controlled transactions; intra-group transactions;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation

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