Small Business Taxation : Reform to Encourage Formality and Firm Growth

• Tác giả: Jan Loeprick
• Ngôn ngữ: eng
• Ký hiệu phân loại: 338.64 Size of enterprises
• Thông tin xuất bản: World Bank, Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 317774
• Chủ đề: 1. ACCESS TO INFORMATION; 2. ACCESS TO MARKETS; 3. ACCOUNTING; 4. ADMINISTRATIVE CAPACITY; 5. ADMINISTRATIVE COSTS

Tóm tắt

Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. This note presents a menu of considerations and 'good practice' options. It is the first in a series of five notes addressing issues that governments of developing countries face in reforming their tax systems.