Taxation of SMEs [electronic resource]: Key Issues and Policy Considerations / Organisation for Economic Co-operation and Development
- Corporate Author:
- Organisation for Economic Co-operation and Development
- Paris : OECD Publishing, 2009.
- Physical Description:
- 147 p. : ill. ; 19x27cm
- OECD Tax Policy Studies, 1990-0538 ; no.18
- Restrictions on Access:
- License restrictions may limit access.
- 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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