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Methodological aspects and methods of transfer pricing in ukrainian banking institutions

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  • 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

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    File URL: https://mpra.ub.uni-muenchen.de/61134/1/MPRA_paper_61134.pdf
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    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)

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    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

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