Small Business Taxation : Reform to Encourage Formality and Firm Growth
Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. This note presents a menu of considerations and 'good practice' options. It is the first in a series of five notes addressing issues that governments of developing countries face in reforming their tax systems.
Saved in:
| id |
dig-okr-1098610571 |
|---|---|
| record_format |
koha |
| spelling |
dig-okr-10986105712024-08-08T16:26:17Z Small Business Taxation : Reform to Encourage Formality and Firm Growth Loeprick, Jan ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. This note presents a menu of considerations and 'good practice' options. It is the first in a series of five notes addressing issues that governments of developing countries face in reforming their tax systems. 2012-08-13T12:07:24Z 2012-08-13T12:07:24Z 2009-02 http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth https://hdl.handle.net/10986/10571 English Investment Climate in Practice; No. 1 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain World Bank, Washington, DC |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX |
| spellingShingle |
ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX Loeprick, Jan Small Business Taxation : Reform to Encourage Formality and Firm Growth |
| description |
Reforming a tax system for small
businesses is complicated. No single best practice can solve
all the issues that arise in trying to implement a tax
system that is simple, administer-able, and equitable. This
note presents a menu of considerations and 'good
practice' options. It is the first in a series of five
notes addressing issues that governments of developing
countries face in reforming their tax systems. |
| topic_facet |
ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX |
| author |
Loeprick, Jan |
| author_facet |
Loeprick, Jan |
| author_sort |
Loeprick, Jan |
| title |
Small Business Taxation : Reform to Encourage Formality and Firm Growth |
| title_short |
Small Business Taxation : Reform to Encourage Formality and Firm Growth |
| title_full |
Small Business Taxation : Reform to Encourage Formality and Firm Growth |
| title_fullStr |
Small Business Taxation : Reform to Encourage Formality and Firm Growth |
| title_full_unstemmed |
Small Business Taxation : Reform to Encourage Formality and Firm Growth |
| title_sort |
small business taxation : reform to encourage formality and firm growth |
| publisher |
World Bank, Washington, DC |
| publishDate |
2009-02 |
| url |
http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth https://hdl.handle.net/10986/10571 |
| work_keys_str_mv |
AT loeprickjan smallbusinesstaxationreformtoencourageformalityandfirmgrowth |
| _version_ |
1807159449526206464 |