Small Business Taxation : Reform to Encourage Formality and Firm Growth

Loeprick, Jan

Small Business Taxation : Reform to Encourage Formality and Firm Growth

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collection.link.185	https://openknowledge.worldbank.org/handle/10986/9416
collection.name.185	Investment Climate in Practice
dc.contributor.author	Loeprick, Jan
dc.date.accessioned	2012-08-13T12:07:24Z
dc.date.available	2012-08-13T12:07:24Z
dc.date.issued	2009-02
dc.date.lastModified	2021-04-23T14:02:51Z
dc.description.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.	en
dc.identifier	http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth
dc.identifier.uri	http://hdl.handle.net/10986/10571
dc.language	English
dc.publisher	World Bank, Washington, DC
dc.relation.ispartofseries	Investment Climate in Practice; No. 1
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	ACCESS TO INFORMATION
dc.subject	ACCESS TO MARKETS
dc.subject	ACCOUNTING
dc.subject	ADMINISTRATIVE CAPACITY
dc.subject	ADMINISTRATIVE COSTS
dc.subject	ADMINISTRATIVE REFORMS
dc.subject	ADVISORY SERVICE
dc.subject	ADVISORY SERVICES
dc.subject	AUDITS
dc.subject	BANKING SYSTEMS
dc.subject	BID
dc.subject	BRIBES
dc.subject	BUSINESS COMMUNITY
dc.subject	BUSINESS ENABLING
dc.subject	BUSINESS ENABLING ENVIRONMENT
dc.subject	BUSINESS ENVIRONMENT
dc.subject	BUSINESS ENVIRONMENTS
dc.subject	BUSINESS TAX
dc.subject	CASH FLOW
dc.subject	COMPLIANCE COST
dc.subject	COMPLIANCE COSTS
dc.subject	CORRUPTION
dc.subject	DEBTS
dc.subject	DECENTRALIZATION
dc.subject	DEVELOPING COUNTRIES
dc.subject	DEVELOPING COUNTRY
dc.subject	DONOR INVESTMENT
dc.subject	E-GOVERNMENT
dc.subject	ECONOMIC ACTIVITIES
dc.subject	ECONOMIC ACTIVITY
dc.subject	ECONOMIC GROWTH
dc.subject	ECONOMIES OF SCALE
dc.subject	ENABLING ENVIRONMENT
dc.subject	ENTREPRENEURS
dc.subject	ENTREPRENEURSHIP
dc.subject	ENTRY POINT
dc.subject	EXCLUSION
dc.subject	EXTERNAL FUNDING
dc.subject	FINANCE CORPORATION
dc.subject	FINANCIAL BURDEN
dc.subject	FIRM GROWTH
dc.subject	FIRM SIZE
dc.subject	FISCAL AUTONOMY
dc.subject	FISCAL DECENTRALIZATION
dc.subject	FOREIGN INVESTMENT
dc.subject	FORMAL ECONOMY
dc.subject	FORMAL FINANCIAL SERVICES
dc.subject	GOVERNMENT POLICIES
dc.subject	GUARANTEE AGENCY
dc.subject	INCOME TAX
dc.subject	INFORMAL ECONOMIC ACTIVITY
dc.subject	INFORMATION TECHNOLOGY
dc.subject	INSTALLMENTS
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	INTERNATIONAL FINANCE
dc.subject	INVESTMENT CLIMATE
dc.subject	LACK OF ACCESS
dc.subject	LEGAL TRADITION
dc.subject	LEVIES
dc.subject	LICENSING
dc.subject	LIMITED ACCESS
dc.subject	LOCAL GOVERNMENT
dc.subject	LOCAL GOVERNMENTS
dc.subject	LOCAL INSTITUTIONS
dc.subject	LONG-TERM INTERESTS
dc.subject	MEDIUM ENTERPRISES
dc.subject	MICRO-ENTERPRISES
dc.subject	MOBILE PHONE
dc.subject	OUTPUT
dc.subject	OUTREACH
dc.subject	PHONE BANKING
dc.subject	PRIVATE SECTOR DEVELOPMENT
dc.subject	PRIVATIZATION
dc.subject	PROFIT MARGINS
dc.subject	PROFITABILITY
dc.subject	RECEIPTS
dc.subject	REGISTRATION FEES
dc.subject	SINGLE TAX
dc.subject	SMALL BUSINESS
dc.subject	SMALL BUSINESS ADMINISTRATION
dc.subject	SMALL BUSINESS TAXATION
dc.subject	SMALL BUSINESSES
dc.subject	SMALL FIRM
dc.subject	SMALL FIRMS
dc.subject	SMALL-BUSINESS
dc.subject	START-UP
dc.subject	TAX
dc.subject	TAX ADMINISTRATION
dc.subject	TAX BASE
dc.subject	TAX BURDEN
dc.subject	TAX COLLECTION
dc.subject	TAX COLLECTORS
dc.subject	TAX COMPLIANCE
dc.subject	TAX EVASION
dc.subject	TAX FORMS
dc.subject	TAX HARMONIZATION
dc.subject	TAX LIABILITY
dc.subject	TAX POLICY
dc.subject	TAX RATE
dc.subject	TAX RATES
dc.subject	TAX REFORM
dc.subject	TAX REFORMS
dc.subject	TAX REGIME
dc.subject	TAX REGIMES
dc.subject	TAX REPORTING
dc.subject	TAX RETURNS
dc.subject	TAX REVENUES
dc.subject	TAX SYSTEM
dc.subject	TAX SYSTEMS
dc.subject	TAXABLE INCOME
dc.subject	TAXATION
dc.subject	TAXATION REGIME
dc.subject	TAXPAYER SERVICES
dc.subject	TAXPAYERS
dc.subject	TECHNICAL ASSISTANCE
dc.subject	TRANSITION ECONOMIES
dc.subject	TRANSPARENT SYSTEM
dc.subject	TURNOVER
dc.subject	TURNOVER TAX
dc.subject	VALUE ADDED TAX
dc.title	Small Business Taxation : Reform to Encourage Formality and Firm Growth	en
okr.date.disclosure	2012-01-17
okr.doctype	Publications & Research :: Brief
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth
okr.globalpractice	Macroeconomics and Fiscal Management
okr.globalpractice	Finance and Markets
okr.globalpractice	Trade and Competitiveness
okr.googlescholar.linkpresent	yes
okr.identifier.externaldocumentum	000333038_20090429023219
okr.identifier.internaldocumentum	10501375
okr.identifier.report	48313
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000333038_20090429023219/Rendered/PDF/483130BRI0SMEt10Box338894B01PUBLIC1.pdf	en
okr.topic	Taxation and Subsidies
okr.topic	Finance and Financial Sector Development :: Microfinance
okr.topic	Finance and Financial Sector Development :: Debt Markets
okr.topic	Private Sector Development :: Emerging Markets
okr.topic	Finance and Financial Sector Development :: Access to Finance
okr.topic	Macroeconomics and Economic Growth
okr.unit	Int'l Trade & Investment-IFC (CICTI)
okr.volume	1 of 1

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Small Business Taxation : Reform to Encourage Formality and Firm Growth

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The Changing Wealth of Nations 2021 : Managing Assets for the Future

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Elementos relacionados

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Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation? : Do They Lead Firms to Underreport Revenues?