Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?

• Tác giả: Bruhn Bruhn
• Ngôn ngữ: eng
• Ký hiệu phân loại: 338.64 Size of enterprises
• Thông tin xuất bản: World Bank, Washington, DC, 2016
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 329509
• Chủ đề: 1. firm creation; 2. microenterprises; 3. small enterprises; 4. tax regime; 5. tax revenue

Tóm tắt

This note highlights research using administrative data from the Georgian Tax Authority to estimate the effects of special tax regimes for micro and small enterprises on formal firm creation and tax compliance. This work was carried out under the Investment Climate Impact Program.