IDEAS home Printed from https://ideas.repec.org/a/rom/bemann/v15y2025i5p69-80.html
   My bibliography  Save this article

Transfer Pricing And Tax Compliance In Romania And Poland: A Comparative Study With Insights On Ai’S Role In Modern Tax Administration

Author

Listed:
  • Cornelia NASTASE

    (Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

This paper investigates the regulations of transfer pricing taxation in Romania and Poland with respect to the assertion of implementing OECD Guidelines and its infliction on tax avoidance attitudes. The paper analyzes the legislation and administrative practices of transfer pricing regulation in both countries and to what extent they comply with international standards provided by the OECD framework using a comparative method. In addition, the study employs survey data and qualitative analysis to explore public attitudes and perceptions of tax evasion. The study seeks to identify such potential factors by analyzing the interplay between the regulatory environment and public opinion. Key findings indicate that both Romania and Poland have adopted legislation in accordance with OECD recommendations, but there are differences in the application of these laws and their effectiveness. Differences in compliance levels may stem from differences in the levels of public trust in tax authorities and perceptions of fairness of the tax system. High levels of communication are key for the success of tax policies, the study shows. The study highlights the importance of effective communication and transparency in tax policies to foster public trust and promote voluntary compliance. It underscores the need for policymakers to consider not only the technical aspects of tax regulation but also the broader socio-economic context and public sentiment in shaping effective tax administration strategies. Overall, this research contributes to the understanding of the complex interplay between regulatory frameworks, compliance behavior, and public perceptions in the context of transfer pricing taxation, offering insights for policymakers and tax authorities in enhancing tax compliance and governance.

Suggested Citation

  • Cornelia NASTASE, 2025. "Transfer Pricing And Tax Compliance In Romania And Poland: A Comparative Study With Insights On Ai’S Role In Modern Tax Administration," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(5), pages 69-80, May.
    • Handle: RePEc:rom:bemann:v:15:y:2025:i:5:p:69-80
    as

    Download full text from publisher

    File URL: https://beman.ase.ro/special_issue_5/7.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
    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. Cãƒtãƒlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
    2. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2020. "Tax Fairness: Conceptual Foundations and Empirical Measurement," Journal of Business Ethics, Springer, vol. 162(3), pages 487-503, March.
    3. World Bank, 2003. "Argentina : Reforming Policies and Institutions for Efficiency and Equity of Public Expenditures," World Bank Publications - Reports 14637, The World Bank Group.
    4. Yamen, Ahmed & Allam, Amir & Bani-Mustafa, Ahmed & Uyar, Ali, 2018. "Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 17-29.
    5. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    6. Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448.
    7. Antonides, Gerrit & Robben, Henry S. J., 1995. "True positives and false alarms in the detection of tax evasion," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 617-640, December.
    8. Nigar Hashimzade & Gareth Myles, 2017. "Risk-based Audits in a Behavioral Model," Public Finance Review, , vol. 45(1), pages 140-165, January.
    9. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
    10. Murphy, Kristina, 2004. "Aggressive tax planning: Differentiating those playing the game from those who don't," Journal of Economic Psychology, Elsevier, vol. 25(3), pages 307-329, June.
    11. Salvatore Ciucci, 2024. "Tax evasion, education and shadow economy," Economic Change and Restructuring, Springer, vol. 57(4), pages 1-16, August.
    12. Mohammad Nurunnabi, 2018. "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(1), pages 371-394, January.
    13. Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(1), pages 1-9, July.
    14. Sharmila King & Steven Sheffrin, 2002. "Tax Evasion and Equity Theory: An Investigative Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 505-521, August.
    15. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December.
    16. Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
    17. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
    18. Matthew D. Rablen, 2010. "Tax Evasion and Exchange Equity: A Reference-Dependent Approach," Public Finance Review, , vol. 38(3), pages 282-305, May.
    19. Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
    20. Serra, Pablo, 2003. "Measuring the Performance of Chile’s Tax Administration," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 373-383, June.

    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:rom:bemann:v:15:y:2025:i:5:p:69-80. 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: Zamfir Andreea (email available below). General contact details of provider: https://edirc.repec.org/data/mnasero.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.