Abstract:

Taxes and duties are the main source of budget revenue, without which the economy of a country cannot exist, and the main actors that should be considered in the analysis regarding the approach of the two notions are the State and the natural and legal persons. The State, as a collector of taxes and duties, wants to maximize the value of the amounts collected through the adoption of tax directives and regulations and the natural and legal persons, as taxpayers, want the amounts owed to be as small as possible. The purpose of the research is represented by the perception of the professionals in the transfer pricing area, after the application of Order no. 442/2016, from the point of view of assimilating the theoretical aspects and of putting them into practice, of the efficiency of implementing new measures to stop the controlled manipulation phenomenon and of directing of the economic results obtained in other jurisdictions, depending on the purpose pursued by the intra-group companies, by using the transfer pricing mechanism.