Impact Factor of Capital to the Tax System

Abstract

This paper is about the capital of the enterprises to the tax system. Thence, we have an analysis for the impact factor of the tax revenues of the countries subject to the capital of companies to the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled transactions of transfer pricing to the global tax revenue, is plausible to identify the impact factor of capital, when there exists that factor with the case which that factor is avoided. Then the impact factor of capital in combination with the tax revenues is determined through the Q.E. method. Therefore, is clarified the behavior of the tax system subject to the capital of the tax system.