PRECIOS DE TRANSFERENCIA Y SU IMPACTO EN LA RECAUDACIÓN TRIBUTARIA EN EMPRESAS DE SERVICIOS EN EL PERÚ

Abstract

The purpose of this research is to determine how transfer pricing impacts tax collection in service companies in Peru. A quantitative and explanatory approach was adopted. The study population included 67,800 service MSEs; from this group, a random sample of 383 companies was selected. Data were collected through statistical tests, including ordinal logistic regression and Pseudo R-squared analysis, to evaluate the relationship between variables. The results revealed that the correct application of transfer pricing has a significant impact on tax collection, explaining up to 24.5% of the variability, according to the Nagelkerke value. Additionally, the applica- tion of the contributory capacity principle and the chosen valuation methods proved to be relevant factors in tax collec- tion. Similarly, transactions between related companies also showed a significant relationship with tax collection. These conclusions highlight the importance of strict regulation and adequate monitoring of transfer pricing to improve tax efficiency and ensure fair tax collection.