The Resource Taxation of SMEs : key issues and policy considerations
Taxation of SMEs : key issues and policy considerations
Resource Information
The item Taxation of SMEs : key issues and policy considerations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation of SMEs : key issues and policy considerations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. The report also provides country examples of SME tax incentives and compliance cost reduction measures
- Language
- eng
- Label
- Taxation of SMEs : key issues and policy considerations
- Title
- Taxation of SMEs : key issues and policy considerations
- Language
- eng
- Summary
- This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. The report also provides country examples of SME tax incentives and compliance cost reduction measures
- http://library.link/vocab/creatorName
-
- Clark, W.S
- Thomas, A. (Alastair)
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- OECD Tax policy studies
- Series volume
- no. 18
- http://library.link/vocab/subjectName
-
- OECD
- SME
- tax burden
- tax incentive
- tax compliance
- Label
- Taxation of SMEs : key issues and policy considerations
- Extent
- 166 p.
- Isbn
- 9789264024731
- Label
- Taxation of SMEs : key issues and policy considerations
- Extent
- 166 p.
- Isbn
- 9789264024731
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-SMEs--key-issues-and-policy/cH8NeRunfOQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-SMEs--key-issues-and-policy/cH8NeRunfOQ/">Taxation of SMEs : key issues and policy considerations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-SMEs--key-issues-and-policy/cH8NeRunfOQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-SMEs--key-issues-and-policy/cH8NeRunfOQ/">Taxation of SMEs : key issues and policy considerations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
