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...
Saved in:
| Format: | Electronic eBook |
|---|---|
| Language: | English |
| Published: |
Paris
OECD Publishing
2009
|
| Series: | OECD Tax Policy Studies
18 |
| Subjects: | |
| Online Access: | Volltext |
| 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 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. |
| Physical Description: | 1 Online-Ressource |
| ISBN: | 9789264024748 |
| DOI: | 10.1787/9789264024748-en |
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| spelling | Taxation of SMEs Key Issues and Policy Considerations Paris OECD Publishing 2009 1 Online-Ressource txt rdacontent c rdamedia cr 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. 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 Sonstige (DE-588)5157-3 oth https://doi.org/10.1787/9789264024748-en Verlag kostenfrei Volltext |
| spellingShingle | Taxation of SMEs Key Issues and Policy Considerations 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 | 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 | 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 | https://doi.org/10.1787/9789264024748-en |
| work_keys_str_mv | AT oecd taxationofsmeskeyissuesandpolicyconsiderations |