Publication: Small Business Taxation : Reform to Encourage Formality and Firm Growth
Date
2009-02
ISSN
Published
2009-02
Author(s)
Loeprick, Jan
Abstract
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.
Citation
“Loeprick, Jan. 2009. Small Business Taxation : Reform to Encourage Formality and Firm Growth. Investment Climate in Practice; No. 1. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/b7f498dd-d93d-596e-bfe6-e25d1e88f2d0 License: CC BY 3.0 IGO.”