Impact Factor of Intangibles of Tax System

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