دورية أكاديمية
Determining the loss of mining sector tax revenue: Evidence from Mongolia
| العنوان: | Determining the loss of mining sector tax revenue: Evidence from Mongolia |
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| المؤلفون: | Damiran, Suvdaa, Sereenendorj, Tugsjargal, Dashnyam, Batbileg, Dashnyam, Bayarmaa, Dulamsuren, Nyamaa |
| المصدر: | Journal of Eastern European and Central Asian Research (JEECAR); Vol. 11 No. 2 (2024): Journal of Eastern European and Central Asian Research; 239-252 ; 2328-8280 ; 2328-8272 ; 10.15549/jeecar.v11i2 |
| بيانات النشر: | Institute of Eastern Europe and Central Asia |
| سنة النشر: | 2024 |
| المجموعة: | Journal of Eastern European and Central Asian Research (JEECAR) |
| مصطلحات موضوعية: | transfer pricing, tax evasion, loss of tax revenue, mining sector, Budget revenue, arm’s length principle (ALP), operating profit margin (OPM), finance |
| الوصف: | In recent years, due to significant tax revenue losses, transfer pricing has become an issue of concern for tax authorities, policymakers, and academics. In this study, the authors aim to analyze transfer pricing and its impact on fiscal revenue in the case of Mongolia, a developing country with a mining-dominated economy. In our research, we used the arm's length principle to determine transfer pricing and estimate the loss of corporate income tax due to transferring pricing; moreover, we compared the operating profit margin of Mongolia’s mining companies with the Far East and Central Asia Oceania countries. We found that Mongolia has lost about 44.4 billion MNT in corporate income tax revenue from the mining sector over the past seven years, estimated by adjusting the total operating revenue by an average of 10.5% for coal companies and 16.4% for copper companies. This result shows that mining companies are avoiding taxes by mispricing, which negatively affects the budget revenue in Mongolia. This research will contribute to the implementation of the common principles of transfer pricing and reduce tax evasion in Mongolia and similar countries with a mining-dominated economy. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| العلاقة: | http://ieeca.org/journal/index.php/JEECAR/article/view/1463/581Test; http://ieeca.org/journal/index.php/JEECAR/article/view/1463Test |
| DOI: | 10.15549/jeecar.v11i2.1463 |
| الإتاحة: | https://doi.org/10.15549/jeecar.v11i2.1463Test https://doi.org/10.15549/jeecar.v11i2Test http://ieeca.org/journal/index.php/JEECAR/article/view/1463Test |
| حقوق: | Copyright (c) 2024 Suvdaa Damiran, Tugsjargal Sereenendorj, Batbileg Dashnyam, Bayarmaa Dashnyam, Nyamaa Dulamsuren ; https://creativecommons.org/licenses/by/4.0Test |
| رقم الانضمام: | edsbas.824A3348 |
| قاعدة البيانات: | BASE |
| DOI: | 10.15549/jeecar.v11i2.1463 |
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