ENGLISH

OECD Tax Policy Studies Taxation of SMEs : Key Issues and Policy Considerations.

By OECD

Book information

Publisher
Organization for Economic Cooperation & Development
ISBN
9789264024731, 9264024735
Language
english
Format
PDF
Filesize
3 MB (2796437 bytes)
Series
OECD tax policy studies.
Pages
166\170
Time added
2017-11-02 18:21:59

Description

Annotation 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.  Read more...

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