Small Business Taxation : Reform to Encourage Formality and Firm Growth

Loeprick, Jan

World Bank, Washington, DC

关键词: ACCESS TO INFORMATION;    ACCESS TO MARKETS;    ACCOUNTING;    ADMINISTRATIVE CAPACITY;    ADMINISTRATIVE COSTS;   

RP-ID  :  48313

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Reforming a tax system for smallbusinesses is complicated. No single best practice can solveall the issues that arise in trying to implement a taxsystem that is simple, administer-able, and equitable. Thisnote presents a menu of considerations and 'goodpractice' options. It is the first in a series of fivenotes addressing issues that governments of developingcountries face in reforming their tax systems.