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Taxation of smes key issues and policy consideration

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This report releases findings of a study on the taxation of small and medium-size enterprises
(SMEs) carried out jointly by Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the
OECD Committee on Fiscal Affairs, and the Working Party on SMEs and Entrepreneurship of the
OECD Committee on Industry, Innovation and Entrepreneurship. Aside from interest in revisiting an
important policy topic, a main purpose in preparing this report is to present, discuss and analyse
information gathered from a questionnaire issued to OECD countries in 2006 on current policy and
administrative aspects of taxing SMEs, used as background material to discussions at the
17-19 October 2007 International Tax Dialogue (ITD) conference on Taxation of Small and Medium
Enterprises. Questionnaire responses from 20 OECD countries participating in the study, covering a
range of issues, are supplemented by further information on the characteristics and tax treatment of
SMEs in all OECD countries. The 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.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

336.2 CLA t

Penerbit

: OECD tax policy studies., 2009

Deskripsi Fisik

170 hlm

Bahasa

English

ISBN/ISSN

9789264024731

Klasifikasi

336.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

No. 18

Subjek

Umum
ebook

Info Detail Spesifik

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Pernyataan Tanggungjawab

Clark W. Steven

Versi lain/terkait

Lampiran Berkas

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