Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?

Bruhn, Bruhn ; Loeprick, Jan

World Bank, Washington, DC

关键词: small enterprises;    microenterprises;    tax regime;    tax revenue;    firm creation;   

RP-ID  :  92672

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This note highlights research usingadministrative data from the Georgian Tax Authority toestimate the effects of special tax regimes for micro andsmall enterprises on formal firm creation and taxcompliance. This work was carried out under the InvestmentClimate Impact Program.