Taxation of SMEs

Key Issues and Policy Considerations

Business & Finance, Accounting, Taxation, Finance & Investing
Cover of the book Taxation of SMEs by Collective, OECD
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Author: Collective ISBN: 9789264024748
Publisher: OECD Publication: October 12, 2009
Imprint: OECD Language: English
Author: Collective
ISBN: 9789264024748
Publisher: OECD
Publication: October 12, 2009
Imprint: OECD
Language: English

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 decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.

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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 decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.

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