- EAN13
- 9789264024748
- Éditeur
- "Éditions OECD"
- Date de publication
- 12/10/2009
- Langue
- anglais
- Fiches UNIMARC
- S'identifier
Livre numérique
-
Aide EAN13 : 9789264024748
- Fichier PDF, libre d'utilisation
- Fichier EPUB, libre d'utilisation
- Fichier Mobipocket, libre d'utilisation
- Lecture en ligne, lecture en ligne
17.99
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 in detail, 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. Country
examples of SME tax incentives and compliance cost reduction measures are
provided in the report.
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 in detail, 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. Country
examples of SME tax incentives and compliance cost reduction measures are
provided in the report.
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