MSME Taxation in Transition Economies : Country Experience on the Costs and Benefits of Introducing Special Tax Regimes

Engelschalk, Michael ; Loeprick, Jan

World Bank, Washington, DC

关键词: NOTARIES;    TRANSITION ECONOMY;    LIMITED‐LIABILITY;    TAX COLLECTION;    PRODUCT TAXES;   

DOI  :  10.1596/1813-9450-7449
RP-ID  :  WPS7449

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The paper analyzes the design ofsimplified small business tax regimes in Eastern Europe andCentral Asia and the impact of such regimes on smallbusiness tax compliance. Although many approaches for taxsimplification exist, a general trend in the region is tooffer small businesses the option to be taxed based on theirturnover instead of net income. The study finds that many ofthe regimes in place are overly simplistic and neither takeinto account fairness considerations nor do they facilitatebusiness growth and migration into the standard tax regime.Although revenue generation is not a main objective of suchregimes, low revenue performance and the risk of systemabuse by larger businesses should be issues of concern. Moreattention should therefore be devoted to improving thedesign of simplified regimes and monitoring theirapplication. This will require in particular a more profoundanalysis of the economic situation and the tax compliancechallenges in the small business segment and increasedefforts to improve the quality of bookkeeping.