Taxation of SMEs [electronic resource]: Key Issues and Policy Considerations / Organisation for Econ...
![Taxation of SMEs [electronic resource]: Key Issues and ...](https://secure.syndetics.com/index.aspx?isbn=92-64-02474-3/lc.jpg&client=walesp&type=unbound)
Taxation of SMEs [electronic resource]: Key Issues and Policy Considerations / Organisation for Econ...
Taxation of SMEs [electronic resource]: Key Issues and Policy Considerations / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2009.
Alternative title
Date
2009.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (170 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
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 P...
Publication information
Publisher
Paris : OECD Publishing, 2009.
Date Published
2009.
Subjects
More information
Scope and Contents
Summary
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 aver...
Alternative Titles
Full title
Taxation of SMEs [electronic resource]: Key Issues and Policy Considerations / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.18
"This report was written by W. Steven Clark and Alastair Thomas"--P. 4.
Includes bibliographical references.
Language note
English
Issued As
OECD tax policy studies (CKB)2590000000002914 (DLC)99034974 (OCoLC)43084507 1990-0538
Identifiers
Primary Identifiers
Record Identifier
74VK3lN4JmJy
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lN4JmJy
Other Identifiers
ISBN
92-64-02474-3
1-282-39607-2
DDC
336.2
MMS ID
991023943936702626
