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

OECD Organisation for Economic Co-operation and Development




[PDF.gm97] OECD Tax Policy Studies Taxation of SMEs: Key Issues and Policy Considerations

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 | #8576341 in Books |  2009-10-19 | Format: Large Print | Original language:English | PDF # 1 |  10.63 x.38 x7.48l,.86 | File type: PDF | 147 pages

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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 de...

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