The Bucharest University of Economic Studies Voluntary Compliance in the area of Transfer Pricing for different types of taxpayers Țurlea Eugeniu , Țurlea Carmen and Stana George Bogdan The Bucharest University of Economic Studies The goal of the research is to find if taxpayers, part of multinationals/ groups, respect the arm’s length principle and are voluntary compliant with regard to transfer pricing by verifying if the profit margin obtained is similar to other independent companies. Research methodology Database used: TpSoft Period analyzed: 2011-2015 Profit indicator: Return on Total Cost Interquartile range Search steps of independent comparables 1. NACE codes: 2931, 2932 2. Geographical area: Romania 3. Exclude companies owned >25% by a legal entity 4. Exclude companies which own subsidiaries >25% 5. Exclude companies that are part of a group 6. Include only active companies 7. Minimum turnover ( RON ): 1,000,000 8. Minimum number of employees: 50 Results and discussion Fig. 1 Results for middle taxpayers Fig. 2 Results for large taxpayers