Fiscal Transfer Price in Brazilian Exporting Companies: A Contingencial Approach

Authors

DOI:

https://doi.org/10.18568/internext.v14i3.503

Keywords:

Fiscal transfer price, Contingency factors, Exporting companies

Abstract

This article aims to investigate the transfer pricing methods adopted by Brazilian exporting companies for fiscal purposes based on contingency factors - environment, strategy, size, technology and structure. The study is characterized as descriptive, with a quantitative approach, performed through questionnaires applied to 90 companies listed in the Brazilian Exporters Catalog. The results show that, among the companies that import linked products, the most used method is based on the price of resale minus profit (PRL), while among the exporting companies the method of cost of acquisition or production plus taxes and profit (CAP) is the most commonly employed. Less-verticalized companies, located in a more stable, centralized, smaller, and lower technological level tend to use similar methods in import and export operations, making it easier to control and prove the method employed in cases of supervision.

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Author Biographies

Joice Denise Schäfer, Universidade Federal de Santa Catarina - UFSC

Doutoranda em Administração pela Universidade Federal de Santa Catarina - UFSC, Santa Catarina, (Brasil).

Valdirene Gasparetto, Universidade Federal de Santa Catarina - UFSC

Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina, UFSC, Santa Catarina, (Brasil). Professora do Programa de Pós-Graduação da Univerdiade de Santa Catarina. 

Luis Felipe Ferreira, Universidade Federal de Santa Catarina - UFSC

Doutor pelo Programa de Pós-Graduação em Engenharia Ambiental pela Universidade Federal de Santa Catarina - UFSC, Santa Catarina, (Brasil). Professor do Programa de Pós-Graduação da Universidade de Santa Catarina e Controlador Geral do Governo do Estado de Santa Catarina.

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Published

2019-08-01

How to Cite

Schäfer, J. D., Gasparetto, V., & Ferreira, L. F. (2019). Fiscal Transfer Price in Brazilian Exporting Companies: A Contingencial Approach. Internext - International Business and Management Review, 14(3), 235–250. https://doi.org/10.18568/internext.v14i3.503

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