Publication:
Small Business Tax Regimes

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dc.contributor.authorCoolidge, Jacqueline
dc.contributor.authorYilmaz, Fatih
dc.date.accessioned2016-05-06T19:00:33Z
dc.date.available2016-05-06T19:00:33Z
dc.date.issued2016-02
dc.description.abstractSimplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. Very simple fixed tax regimes not requiring any books or records tend to be overly popular but prone to abuse. System reforms will require more precise tailoring of the simplified regimes to their target beneficiaries, coupled with strong compliance management to detect and deter abuse. The overall objective of simplified taxation for micro and small enterprises (MSEs) in developing countries is generally to facilitate voluntary tax compliance and remove obstacles in moving toward business formalization and growth.en
dc.identifierhttp://documents.worldbank.org/curated/en/2016/04/26159239/small-business-tax-regimes
dc.identifier.doi10.1596/24250
dc.identifier.urihttps://hdl.handle.net/10986/24250
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesViewpoint;No. 349
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectRESOURCES
dc.subjectTURNOVER TAX
dc.subjectTAX RESEARCH
dc.subjectTRANSACTION
dc.subjectLIABILITY
dc.subjectBUSINESS EXPENSES
dc.subjectGOOD
dc.subjectACCOUNTING
dc.subjectPROFIT MARGINS
dc.subjectADDED TAX
dc.subjectEXPENSES
dc.subjectINTERNATIONAL TRADE
dc.subjectSMALL ENTERPRISES
dc.subjectTAX BURDENS
dc.subjectCOMPLIANCE COSTS
dc.subjectTURNOVER
dc.subjectTAX COMPLIANCE COSTS
dc.subjectSALES
dc.subjectINCOME
dc.subjectRETURNS
dc.subjectTAX REGIMES
dc.subjectDEVELOPING COUNTRIES
dc.subjectTRANSITION COUNTRIES
dc.subjectINCOMES
dc.subjectTAX SIMPLIFICATION
dc.subjectTAX COMPLIANCE
dc.subjectTAX RATES
dc.subjectDISTRIBUTION
dc.subjectCOST
dc.subjectTAX LIABILITY
dc.subjectMARKET
dc.subjectTAX
dc.subjectFIXED RATES
dc.subjectINCOME TAX
dc.subjectBENEFICIARIES
dc.subjectREPORTING
dc.subjectBANK ACCOUNTS
dc.subjectADMINISTRATION
dc.subjectRISK FACTORS
dc.subjectAUDITS
dc.subjectENFORCEMENT
dc.subjectTAXPAYER
dc.subjectBOOKKEEPING
dc.subjectTAXATION
dc.subjectCENTRAL BANK
dc.subjectSINGLE TAXES
dc.subjectTRADE
dc.subjectSMALL BUSINESS
dc.subjectCOMMUNICATIONS
dc.subjectINTERNATIONAL FINANCE
dc.subjectTAX ACCOUNTING
dc.subjectPUBLIC POLICY
dc.subjectBUSINESS
dc.subjectINVESTMENT
dc.subjectTAX AUDITS
dc.subjectTAX SYSTEM
dc.subjectPOVERTY
dc.subjectFINANCE CORPORATION
dc.subjectTAXPAYERS
dc.subjectTAX REGIME
dc.subjectBUSINESS TAX
dc.subjectTAX ADMINISTRATION
dc.subjectOPTIONS
dc.subjectREVENUE
dc.subjectTAX POLICY
dc.subjectPROFIT
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTS
dc.subjectCRITERIA
dc.subjectTAX BASE
dc.subjectAUDIT
dc.subjectTAX RETURNS
dc.subjectCOMPLIANCE COST
dc.subjectSMALL BUSINESSES
dc.subjectACCOUNT
dc.subjectFINANCE
dc.subjectTAXES
dc.subjectCOMPETITION
dc.subjectMICROENTERPRISES
dc.titleSmall Business Tax Regimesen
dc.typeBriefen
dc.typeFichefr
dc.typeResumenes
dspace.entity.typePublication
okr.crossref.titleSmall Business Tax Regimes
okr.date.disclosure2016-04-20
okr.doctypePublications & Research
okr.doctypePublications & Research::Brief
okr.docurlhttp://documents.worldbank.org/curated/en/2016/04/26159239/small-business-tax-regimes
okr.guid331931468179662817
okr.identifier.doi10.1596/24250
okr.identifier.externaldocumentum090224b0842b5683_2_0
okr.identifier.internaldocumentum26159239
okr.identifier.report104359
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/04/21/090224b0842b5683/2_0/Rendered/PDF/Small0business0tax0regimes.pdfen
okr.topicPrivate Sector Development::Business Environment
okr.topicLaw and Development::Tax Law
okr.topicPrivate Sector Development::Small and Medium Size Enterprises
okr.unitT&C GP- Europe East-IFC (GTCEE)
relation.isSeriesOfPublication1067ecbf-b217-4376-a77e-64594be2b212
relation.isSeriesOfPublication.latestForDiscovery1067ecbf-b217-4376-a77e-64594be2b212
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