IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/61134.html
   My bibliography  Save this paper

Methodological aspects and methods of transfer pricing in ukrainian banking institutions

Author

Listed:
  • Savchenko, Taras

Abstract

This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise economics theory. It reviews the international and national experiences in the legal regulation of this type of pricing. It identifies the methodological preconditions for the use of transfer prices in banking institutions. The paper examines graphic models of transfer pricing. Based on calculations from the Hirschmann-Herfindale Index and the Lerner Index, it determines the level of com- petition on the banking market in Ukraine as of 1 January 2006. Conclusions are made concerning the practical utility of a theoretical model of transfer pricing, based on a study of the nature of an intermediate banking product and the degree of competitiveness of the banking market in Ukraine. The paper reviews the transfer pricing practices in Ukrainian banking institutions.

Suggested Citation

  • Savchenko, Taras, 2006. "Methodological aspects and methods of transfer pricing in ukrainian banking institutions," MPRA Paper 61134, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:61134
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/61134/1/MPRA_paper_61134.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Laixun Zhao, 2000. "Decentralization and Transfer Pricing Under Oligopoly," Southern Economic Journal, John Wiley & Sons, vol. 67(2), pages 414-426, July.
    2. Mostafa, A & Sharp, J.A. & Howard, K, 1984. "Transfer pricing--A survey using discriminant analysis," Omega, Elsevier, vol. 12(5), pages 465-474.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ulf Schiller, 1999. "Information management and transfer pricing," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 655-673.
    2. Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
    3. Kenji Matsui, 2012. "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 800-818, December.
    4. Choe, Chongwoo & Matsushima, Noriaki, 2013. "The arm's length principle and tacit collusion," International Journal of Industrial Organization, Elsevier, vol. 31(1), pages 119-130.
    5. Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
    6. Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.
    7. Thépot, Jacques & Netzer, Jean-Luc, 2008. "On the optimality of the full-cost pricing," Journal of Economic Behavior & Organization, Elsevier, vol. 68(1), pages 282-292, October.
    8. Søren Bo Nielsen & Pascalis Raimondos & Guttorm Schjelderup, 2005. "Centralized vs. De-centralized Multinationals and Taxes," CESifo Working Paper Series 1586, CESifo.
    9. Elges, Carsten, 2016. "Die Preissetzung in Unternehmenskooperationen: Erste spieltheoretische Überlegungen," Arbeitspapiere 162, University of Münster, Institute for Cooperatives.
    10. Lakhal, Salem Y. & H'Mida, Souad & Venkatadri, Uday, 2005. "A market-driven transfer price for distributed products using mathematical programming," European Journal of Operational Research, Elsevier, vol. 162(3), pages 690-699, May.
    11. Julio B. Clempner & Alexander S. Poznyak, 2019. "Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making," Computational Economics, Springer;Society for Computational Economics, vol. 54(2), pages 477-505, August.
    12. Lakhal, Salem Y., 2006. "An operational profit sharing and transfer pricing model for network-manufacturing companies," European Journal of Operational Research, Elsevier, vol. 175(1), pages 543-565, November.
    13. repec:otg:wpaper:1403 is not listed on IDEAS
    14. Toshiharu Ishikawa, 2014. "Effects of the corporate tax rates on firms' location selections through the trasfer pricing system," ERSA conference papers ersa14p16, European Regional Science Association.

    More about this item

    Keywords

    transfer price; transfer price functions; graphic models of transfer pricing; intermediate product; level of market competition; transfer pricing methods;
    All these keywords.

    JEL classification:

    • D2 - Microeconomics - - Production and Organizations
    • D4 - Microeconomics - - Market Structure, Pricing, and Design

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:61134. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.