TO BE OR NOT TO BE: TRANSFER PRICING AGGRESSIVENESS IN THE ENTERPRISES OF KAZAKHSTAN
Ключевые слова:
transfer pricing, size of the enterprise, performance of the company, the structure of the capital, intangible assets, and cash flow from operating activities, transfer pricing manipulations, transfer pricing aggressiveness.Аннотация
The purpose of the study is to determine the transfer pricing aggressiveness index in the system of
MNCs and focuses on identifying the significant determinants of transfer pricing aggressiveness in the enterprises of
Kazakhstan in order to develop policies and regulations. During the research six variables were tested, which are the
size of the enterprise, performance of the company, the structure of the capital, intangible assets, and cash flow from
operating activities. It was expected that all these variables are positively associated with transfer pricing aggressiveness, however we obtained only 3 variables that were statistically significant which are size of the firm, profitability of the firm and intangibles of the firm.
There are some limitations of the study, which are that the sample size is too small for this kind of research,
there is no division of the companies for industries. Future research can be done taking into account these limitations.
