Taxation of SMEs : key issues and policy considerations

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...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Otros Autores: Clark, W. Steven (-), Thomas, Alastair
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD c2009.
Colección:OECD tax policy studies ; no. 18.
Materias:
Small business > Taxation > OECD countries.
Small business > Taxation > Law and legislation > OECD countries.
Small business > Government policy > OECD countries.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705412606719
Tabla de Contenidos:
  • Foreword; Table of Contents; Executive Summary; Introduction; Chapter 1. Characteristics of SMEs; Chapter 2. Income Taxation of SMEs; Chapter 3. Tax Distortions to SME Creation, Business Structure and Growth; Chapter 4. Tax Incentives for SMEs; Chapter 5. SME Tax Compliance Cost and Simplification Provisions; References; Annex A. Exchange Rates; Annex B. SME Characteristics; Annex C. Social Security Contributions; Annex D. Average Statutory Tax Rates (ASTRs) at Four- and Ten-times Average Wage Earnings; Annex E. Assessing ASTRs on Incorporated Business Income

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