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.

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Bibliographic Details
Main Author: Loeprick, Jan
Language:English
Published: World Bank, Washington, DC 2009-02
Subjects: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,
Online Access:http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth
https://hdl.handle.net/10986/10571
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