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

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dc.contributor.authorEngelschalk, Michael
dc.contributor.authorLoeprick, Jan
dc.date.accessioned2015-11-05T16:29:44Z
dc.date.available2015-11-05T16:29:44Z
dc.date.issued2015-10
dc.description.abstractThe paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general trend in the region is to offer small businesses the option to be taxed based on their turnover instead of net income. The study finds that many of the regimes in place are overly simplistic and neither take into account fairness considerations nor do they facilitate business growth and migration into the standard tax regime. Although revenue generation is not a main objective of such regimes, low revenue performance and the risk of system abuse by larger businesses should be issues of concern. More attention should therefore be devoted to improving the design of simplified regimes and monitoring their application. This will require in particular a more profound analysis of the economic situation and the tax compliance challenges in the small business segment and increased efforts to improve the quality of bookkeeping.en
dc.identifierhttp://documents.worldbank.org/curated/en/2015/10/25167890/msme-taxation-transition-economies-country-experience-costs-benefits-introducing-special-tax-regimes
dc.identifier.doi10.1596/1813-9450-7449
dc.identifier.urihttps://hdl.handle.net/10986/22864
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 7449
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectNOTARIES
dc.subjectTRANSITION ECONOMY
dc.subjectLIMITED‐LIABILITY
dc.subjectTAX COLLECTION
dc.subjectPRODUCT TAXES
dc.subjectTAX TREATMENT
dc.subjectINDIRECT TAXATION
dc.subjectREGRESSIVE TAX
dc.subjectPENSION
dc.subjectBUSINESS TAX
dc.subjectCORPORATE TAX
dc.subjectTAX OFFICES
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAXABLE INCOME
dc.subjectMICRO‐ENTERPRISE
dc.subjectINVESTMENT
dc.subjectESTIMATED TAX
dc.subjectTAX COLLECTIONS
dc.subjectTAX BRACKETS
dc.subjectLAND TAX
dc.subjectTAX RATE
dc.subjectTAX REFORMS
dc.subjectTAX RETURNS
dc.subjectRETURNS
dc.subjectTAX POLICY
dc.subjectPROFIT MARGIN
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAX WEDGE
dc.subjectGUARANTEE
dc.subjectINTERNATIONAL FINANCE
dc.subjectSHARES
dc.subjectTAX MINIMIZATION
dc.subjectFLAT TAX
dc.subjectVALUE ADDED TAX
dc.subjectCASH FLOW
dc.subjectEXCHANGE RATE
dc.subjectTAX REFORM
dc.subjectTAX COMPLIANCE
dc.subjectTAX SYSTEMS
dc.subjectPUBLIC FINANCE
dc.subjectTAX LIABILITY
dc.subjectTAX REFORMS
dc.subjectTURNOVER TAX
dc.subjectTAX ADMINISTRATION
dc.subjectMONETARY FUND
dc.subjectINVESTMENT ACTIVITIES
dc.subjectLAND TAX
dc.subjectTAX AVOIDANCE
dc.subjectSALES TAX
dc.subjectDIRECT TAXATION
dc.subjectTAX EVASION
dc.subjectPAYMENT OBLIGATIONS
dc.subjectINSURANCE
dc.subjectLIMITED LIABILITY
dc.subjectPROPERTY TAX
dc.subjectRULE OF LAW
dc.subjectBUSINESS TAX
dc.subjectGOODS
dc.subjectLIQUIDITY
dc.subjectACCOUNTING
dc.subjectGOOD
dc.subjectTAX SYSTEMS
dc.subjectTAX RATES
dc.subjectTAX RETURN
dc.subjectMARGINAL TAX RATES
dc.subjectTAX ADMINISTRATION
dc.subjectFLAT TAX
dc.subjectTAX LIABILITIES
dc.subjectBENEFICIARIES
dc.subjectLOCAL GOVERNMENTS
dc.subjectTAX OFFICES
dc.subjectTAX REFORM
dc.subjectCHECK
dc.subjectTAX MINIMIZATION
dc.subjectBUDGETS
dc.subjectVALUE OF ASSETS
dc.subjectTREASURY
dc.subjectTAX CODE
dc.subjectEXCHANGE
dc.subjectPROGRESSIVE TAX
dc.subjectTAX SIMPLIFICATION
dc.subjectTAXPAYERS
dc.subjectDEDUCTIONS
dc.subjectTAX SIMPLIFICATION
dc.subjectINTEREST
dc.subjectMICRO‐ ENTERPRISES
dc.subjectSMALL BUSINESS
dc.subjectTURNOVER
dc.subjectESTIMATED TAX
dc.subjectTAX SYSTEM
dc.subjectTURNOVER TAX
dc.subjectTAX RETURNS
dc.subjectBUSINESS TAXES
dc.subjectPERSONAL INCOME
dc.subjectVALUE‐ADDED TAX
dc.subjectDEVELOPING COUNTRIES
dc.subjectTAX REVENUES
dc.subjectVALUE‐ADDED TAX
dc.subjectREGULATORY FRAMEWORK
dc.subjectFLAT RATE INCOME TAX
dc.subjectTRANSITION COUNTRIES
dc.subjectFINANCE
dc.subjectTAX LIABILITIES
dc.subjectTAX REVENUE
dc.subjectTAXES
dc.subjectPRODUCT TAXES
dc.subjectTAX LAW
dc.subjectINCOME TAX
dc.subjectINFLATION RATES
dc.subjectINTERNATIONAL BANK
dc.subjectTAX RATES
dc.subjectINSTRUMENTS
dc.subjectTAX REGIME
dc.subjectPERSONAL INCOME TAX
dc.subjectLIABILITIES
dc.subjectPROPERTY
dc.subjectSMALL BUSINESSES
dc.subjectTAX REVENUES
dc.subjectTURNOVER TAXES
dc.subjectPROFITS
dc.subjectBALANCE SHEET
dc.subjectTURNOVER TAXES
dc.subjectTAX COLLECTION
dc.subjectTAX LAW
dc.subjectTRANSACTIONS
dc.subjectINTELLECTUAL PROPERTY
dc.subjectADDED TAX
dc.subjectTRANSPARENCY
dc.subjectLOCAL BUSINESS
dc.subjectTRADING
dc.subjectPENSION FUND
dc.subjectTAX DEDUCTIBLE
dc.subjectTAX SYSTEM
dc.subjectSINGLE TAX
dc.subjectCAPACITY CONSTRAINTS
dc.subjectINFLATION
dc.subjectTURNOVER TAX
dc.subjectVALUE ADDED TAX
dc.subjectENTRY BARRIERS
dc.subjectLOCAL MARKET
dc.subjectTAX LIABILITY
dc.subjectSHARE
dc.subjectTAX REGULATION
dc.subjectPERSONAL INCOME TAX
dc.subjectSHAREHOLDERS
dc.subjectTAX WEDGE
dc.subjectPROPERTY TAX
dc.subjectPENSIONS
dc.subjectCOMPLIANCE COSTS
dc.subjectINCOME TAXES
dc.subjectPROFIT MARGINS
dc.subjectRETURN
dc.subjectTRANSACTION
dc.subjectCORPORATE TAX
dc.subjectLOCAL GOVERNMENT
dc.subjectBUSINESS TAXES
dc.subjectBANK POLICY
dc.subjectSINGLE TAX
dc.subjectREVENUE
dc.subjectTAX OBLIGATIONS
dc.subjectASSET VALUE
dc.subjectCOMPLIANCE COST
dc.subjectCOMMERCIAL LAWS
dc.subjectTAX RATE
dc.subjectCORPORATE INCOME TAX
dc.subjectTAX LAWS
dc.subjectTAX REGIMES
dc.subjectTAX REVENUE
dc.subjectTAX AUDITS
dc.subjectLIABILITY
dc.subjectTAX BRACKETS
dc.subjectTAX
dc.subjectTAX LAWS
dc.subjectMARKET
dc.subjectTAX POLICY
dc.subjectTAXABLE INCOME
dc.subjectMARKETS
dc.subjectPAYROLL TAXES
dc.subjectINCOME TAX
dc.subjectTAXATION
dc.subjectOPTION
dc.subjectFLAT TAXES
dc.subjectMICRO ENTERPRISE
dc.subjectLABOR MARKET
dc.subjectSECURITY
dc.subjectPROFIT
dc.subjectTAX BASE
dc.subjectTAX COMPLIANCE
dc.subjectREVENUES
dc.subjectACCOUNTING STANDARDS
dc.subjectINDIRECT TAXATION
dc.subjectMARKET ECONOMIES
dc.subjectTAX BASE
dc.subjectTRANSITION ECONOMIES
dc.subjectLIQUIDITY PROBLEMS
dc.subjectMARGINAL TAX RATES
dc.titleMSME Taxation in Transition Economiesen
dc.title.subtitleCountry Experience on the Costs and Benefits of Introducing Special Tax Regimesen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleMSME Taxation in Transition Economies: Country Experience on the Costs and Benefits of Introducing Special Tax Regimes
okr.date.disclosure2015-10-19
okr.date.doiregistration2025-04-10T12:00:15.722297Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2015/10/25167890/msme-taxation-transition-economies-country-experience-costs-benefits-introducing-special-tax-regimes
okr.guid399741468197376971
okr.identifier.doi10.1596/1813-9450-7449
okr.identifier.externaldocumentum090224b0842b5813_2_0
okr.identifier.internaldocumentum25167890
okr.identifier.reportWPS7449
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2015/10/19/090224b0831541bb/1_0/Rendered/PDF/MSME0taxation000special0tax0regimes.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.geographicalCentral Asia
okr.region.geographicalEastern Europe
okr.topicE-Business
okr.topicTax Law
okr.topicEmerging Markets
okr.topicDebt Markets
okr.topicTaxation Subsidies
okr.topicFinance and Financial Sector Development
okr.topicLaw and Development
okr.topicPrivate Sector Development
okr.topicMacroeconomics and Economic Growth
okr.unitGovernance Global Practice Group; and the Trade and Competitiveness Global Practice Group
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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