Transfer Pricing and Related Party Transactions: A Bibliometric Analysis

Capatina-Verdes Neli ()
Additional contact information
Capatina-Verdes Neli: Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, Bulevardul Carol, 11, RO-700506, Iasi, Romania

Central European Economic Journal, 2022, vol. 9, issue 56, 237-253

Abstract: In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and related party transactions (RPT), with the aim to overview the productivity and impact of research in transfer pricing and RPT area highlighting the main research trends in the field. 3885 papers extracted in February 2022 from Web of Science and Scopus databases were examined and basic topics debated in research between 1968 and 2021 were identified. The search words used are transfer pricing and RPT. Based on results obtained, the level of development and the main tendencies in terms of impact, core publications, topics, authors, institutions and countries were identified. The analysis of the conceptual structure of keywords via VOSviewer allowed us to obtain their graphic visualisation and to categorise them through their degree of interaction in eight research directions: transfer pricing taxation, accounting, theoretic and economic context, sustainability, innovation and ethics of transfer pricing, RPT disclosure, firm performance, RPT and earnings management, and the fraudulent use of transfer pricing and RPT. The results of bibliometric analysis are helpful to identify the most suitable journals for publication, potential collaborators, and areas for research regarding transfer pricing and RPT issues.

Keywords: international tax system; corporate governance; arm's length principle; RPT; TP (search for similar items in EconPapers)
JEL-codes: G38 K34 M41 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/ceej-2022-0014 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:ceuecj:v:9:y:2022:i:56:p:237-253:n:14

DOI: 10.2478/ceej-2022-0014

Access Statistics for this article

Central European Economic Journal is currently edited by Anna Matysiak

More articles in Central European Economic Journal from Sciendo
Bibliographic data for series maintained by Peter Golla ().