Publication: Small Business Taxation : Reform to Encourage Formality and Firm Growth

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Date
2009-02
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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/handle/10986/10571 License: CC BY 3.0 IGO.
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