Taxation of SMEs: key issues and policy considerations
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 SM...
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris [u.a.]
OECD
2009
|
| Schriftenreihe: | OECD tax policy studies
18 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | 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.--Publisher's description. |
| Beschreibung: | 166 S. graph. Darst. |
| ISBN: | 9789264024731 |
Internformat
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| 490 | 1 | |a OECD tax policy studies |v 18 | |
| 520 | 3 | |a 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.--Publisher's description. | |
| 650 | 7 | |a Klein- und Mittelunternehmen |2 stw | |
| 650 | 7 | |a OECD-Staaten |2 stw | |
| 650 | 7 | |a Unternehmensbesteuerung |2 stw | |
| 650 | 4 | |a Politik | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Small business |x Government policy |z OECD countries | |
| 650 | 4 | |a Small business |x Taxation |x Law and legislation |z OECD countries | |
| 650 | 4 | |a Small business |x Taxation |z OECD countries | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-018653223 | ||
Datensatz im Suchindex
| _version_ | 1804140736378044416 |
|---|---|
| adam_text | TABLE
OF
CONTENTS
Table of Contents
Executive Summary
......................................................... 9
Introduction
................................................................ 17
Chapter
1.
Characteristics of SMEs
............................................ 21
1.1.
The weight of SMEs in business population, employment and innovation
. 22
1.2.
Incorporation is increasingly common with increased business size
...... 26
1.3.
The percentage of small enterprises in a tax loss-position
may be significant
................................................. 28
1.4.
Fixed costs are particularly burdensome for small enterprises having
low turnover
...................................................... 29
Notes
.................................................................. 29
Chapter
2.
Income Taxation of SMEs
.......................................... 31
2.1.
Taxation of unincorporated SMEs
.................................... 34
2.2.
Taxation of incorporated SMEs
...................................... 38
2.3.
Comparisons of ASTRs of unincorporated versus incorporated SMEs
...... 46
Notes
.................................................................. 51
Chapter
3.
Tax Distortions to
SME
Creation, Business Structure and Growth
....... 57
3.1.
Social security contributions
........................................ 58
3.2.
Average tax rate calculations
........................................ 60
Notes
.................................................................. 79
Chapter
4.
Tax Incentives for SMEs
............................................ 83
4.1.
Arguments for
SME
tax incentives
................................... 84
4.2.
Arguments against
SME
tax incentives
............................... 94
4.3.
Main income tax incentives for SMEs
................................. 99
4.4.
Examples of tax incentives to encourage SMEs
........................ 104
Notes
..................................................................
Ill
Chapter
5.
SME
Tax Compliance Cost and Simplification Provisions
..............117
5.1.
Rationale for simplification
.........................................118
5.2.
VAT simplification provisions
....................................... 120
5.3.
Income tax simplification provisions
................................. 125
5.4.
Other simplification provisions
...................................... 130
Notes
.................................................................. 133
References
.................................................................. 137
Annex A. Exchange Rates
.................................................... 139
Annex
B. SME
Characteristics
................................................. 140
Annex C. Social Security Contributions
......................................... 151
TAXATION OF SMES
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TABLE
OF
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Annex D. Average Statutory Tax Rates (ASTRs) at Four- and Ten-times
Average Wage Earnings
............................................. 157
Annex E. Assessing ASTRs on Incorporated Business Income
..................... 161
Boxes
1.1.
Defining SMEs
......................................................... 23
1.2.
Defining innovation
.................................................... 25
2.1.
Taxation of business income under dual income tax systems
................ 37
3.1.
Average tax rates on incorporated business income
......................... 64
3.2.
Illustration of the UK slicing system for the taxation of earnings,
interest and dividends
.................................................. 68
3.3.
Average tax rates on incorporated business income (another illustration)
...... 76
4.1.
Capital market imperfections resulting from asymmetric information
........ 86
4.2.
Example of cross-border tax planning by MNEs
............................ 92
4.3.
Simple framework for addressing intended effect of tax incentives
for
SME
investment
.................................................... 100
E.I. Modelling social security contributions
................................... 162
Tables
3.1.
Bands of taxable income and statutory personal income tax rates,
2007....... 68
4.1.
Illustration of tax-planning advantages to
MNE
(hybrid financing example)
.... 92
A.I. Exchange rates used in the country responses to the
SME
tax questionnaire
... 139
C.I. Employer, employee and self-employed social security contributions
.......... 152
Figures
1.1.
SMEs and employment in SMEs in manufacturing activities
.................. 24
1.2.
SMEs in industrial and service activities
................................... 24
1.3.
Percentage of total employment of large firms
............................. 27
1.4.
Percentage of large firms incorporated
.................................... 22
2.1.
Top PIT rate and threshold, APSTRs at multiples of average wage earnings,
2007... 35
2.2.
Basic
CIT
rate, SB
CIT
rate and threshold (USD),
2007........................ 39
2.3.
ACSTRs at various taxable profit level,
2007................................ 42
2.4.
Basic
CIT
rate and ACSTR
(4
x
AW),
2007.................................. 43
2.5.
Top PIT rate (unincorporated business profits) ACSTR and
DIV
tax rates
(incorporated business profits), top PIT rate investor,
2007...................
45
3.1.
All-in ASTRs for New Zealand at two-times average wage earnings,
2007....... 62
3.2.
All-in ASTRs for the United Kingdom at two-time average wage earnings,
2007 .. 67
3.3.
All-in ASTRs for Sweden at two-times average wage earnings,
2007...........
71
3.4.
All-in ASTRs for Norway at two-times average wage earnings,
2007........... 75
5.1.
VAT threshold values (annual turnover, USD),
2006.........................122
B.I. SMEs by size class in industrial activities
.................................. 140
B.2. SMEs by size class in service activities
..................................141
B.3. Employment in SMEs in industrial and service activities
.....................
I41
B.4. In-house product innovators by size,
2002-04..............................142
B.5. In-house process innovators by size,
2002-04.............................. 142
B.6. Non-technological innovators by size,
2002-04.............................143
B.7. Distribution of aggregate employment by number of employees
and business structure
.................. 143
B.8. Distribution of number of firms by taxable profits and business structure
......145
TAXATION OF SMES
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OECD
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B.9.
Distribution of number of firms by business activity and business structure
... 147
D.I.
All-in ASTRs for New Zealand at four-times average wage earnings,
2007........157
D.2. All-in ASTRs for New Zealand at ten-times average wage earnings,
2007........ 157
D.3. All-in ASTRs for the United Kingdom at four-times average wage earnings,
2007 .. 158
D.4. All-in ASTRs for the United Kingdom at ten-times average wage earnings,
2007 ... 158
D.5. All-in ASTRs for Sweden at four-times average wage earnings,
2007........... 159
D.6. All-in ASTRs for Sweden at ten-times average wage earnings,
2007........... 159
DJ.
All-in ASTRs for Norway at four-times average wage earnings,
2007........... 160
D.8. All-in ASTRs for Norway at ten-times average wage earnings,
2007........... 160
E.I. Illustration of incorporated business income and its components and taxes
...... 162
TAXATION OF SMES
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C OECD
2009
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| id | DE-604.BV035793953 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:04:43Z |
| institution | BVB |
| isbn | 9789264024731 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018653223 |
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| physical | 166 S. graph. Darst. |
| publishDate | 2009 |
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| publisher | OECD |
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| series | OECD tax policy studies |
| series2 | OECD tax policy studies |
| spelling | Taxation of SMEs key issues and policy considerations Paris [u.a.] OECD 2009 166 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier OECD tax policy studies 18 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.--Publisher's description. Klein- und Mittelunternehmen stw OECD-Staaten stw Unternehmensbesteuerung stw Politik Recht Steuer Small business Government policy OECD countries Small business Taxation Law and legislation OECD countries Small business Taxation OECD countries Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Steuerrecht (DE-588)4116614-0 s Klein- und Mittelbetrieb (DE-588)4031031-0 s DE-604 OECD tax policy studies 18 (DE-604)BV012878862 18 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018653223&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxation of SMEs key issues and policy considerations OECD tax policy studies Klein- und Mittelunternehmen stw OECD-Staaten stw Unternehmensbesteuerung stw Politik Recht Steuer Small business Government policy OECD countries Small business Taxation Law and legislation OECD countries Small business Taxation OECD countries Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4031031-0 (DE-588)4116614-0 |
| title | Taxation of SMEs key issues and policy considerations |
| title_auth | Taxation of SMEs key issues and policy considerations |
| title_exact_search | Taxation of SMEs key issues and policy considerations |
| title_full | Taxation of SMEs key issues and policy considerations |
| title_fullStr | Taxation of SMEs key issues and policy considerations |
| title_full_unstemmed | Taxation of SMEs key issues and policy considerations |
| title_short | Taxation of SMEs |
| title_sort | taxation of smes key issues and policy considerations |
| title_sub | key issues and policy considerations |
| topic | Klein- und Mittelunternehmen stw OECD-Staaten stw Unternehmensbesteuerung stw Politik Recht Steuer Small business Government policy OECD countries Small business Taxation Law and legislation OECD countries Small business Taxation OECD countries Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Klein- und Mittelunternehmen OECD-Staaten Unternehmensbesteuerung Politik Recht Steuer Small business Government policy OECD countries Small business Taxation Law and legislation OECD countries Small business Taxation OECD countries Klein- und Mittelbetrieb Steuerrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018653223&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012878862 |