[DOWNLOAD] OECD Tax Policy Studies Taxation of SMEs: Key Issues and Policy Considerations
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| #9033193 in Books | 2009-10-19 | Format: Large Print | Original language:English | PDF # 1 | 10.63 x.38 x7.48l,.86 | File Name: 9264024735 | 147 pages
||About the Author|The OECD is an international organization that consists of 30 Member countries from the developed world that accept the principles of representative democracy and free market economy. It originated in 1948 as the Organization for Eu
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 d...
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