Loeprick, Jan2012-08-132012-08-132009-02https://hdl.handle.net/10986/10571Reforming 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.CC BY 3.0 IGOACCESS TO INFORMATIONACCESS TO MARKETSACCOUNTINGADMINISTRATIVE CAPACITYADMINISTRATIVE COSTSADMINISTRATIVE REFORMSADVISORY SERVICEADVISORY SERVICESAUDITSBANKING SYSTEMSBIDBRIBESBUSINESS COMMUNITYBUSINESS ENABLINGBUSINESS ENABLING ENVIRONMENTBUSINESS ENVIRONMENTBUSINESS ENVIRONMENTSBUSINESS TAXCASH FLOWCOMPLIANCE COSTCOMPLIANCE COSTSCORRUPTIONDEBTSDECENTRALIZATIONDEVELOPING COUNTRIESDEVELOPING COUNTRYDONOR INVESTMENTE-GOVERNMENTECONOMIC ACTIVITIESECONOMIC ACTIVITYECONOMIC GROWTHECONOMIES OF SCALEENABLING ENVIRONMENTENTREPRENEURSENTREPRENEURSHIPENTRY POINTEXCLUSIONEXTERNAL FUNDINGFINANCE CORPORATIONFINANCIAL BURDENFIRM GROWTHFIRM SIZEFISCAL AUTONOMYFISCAL DECENTRALIZATIONFOREIGN INVESTMENTFORMAL ECONOMYFORMAL FINANCIAL SERVICESGOVERNMENT POLICIESGUARANTEE AGENCYINCOME TAXINFORMAL ECONOMIC ACTIVITYINFORMATION TECHNOLOGYINSTALLMENTSINTERNATIONAL DEVELOPMENTINTERNATIONAL FINANCEINVESTMENT CLIMATELACK OF ACCESSLEGAL TRADITIONLEVIESLICENSINGLIMITED ACCESSLOCAL GOVERNMENTLOCAL GOVERNMENTSLOCAL INSTITUTIONSLONG-TERM INTERESTSMEDIUM ENTERPRISESMICRO-ENTERPRISESMOBILE PHONEOUTPUTOUTREACHPHONE BANKINGPRIVATE SECTOR DEVELOPMENTPRIVATIZATIONPROFIT MARGINSPROFITABILITYRECEIPTSREGISTRATION FEESSINGLE TAXSMALL BUSINESSSMALL BUSINESS ADMINISTRATIONSMALL BUSINESS TAXATIONSMALL BUSINESSESSMALL FIRMSMALL FIRMSSMALL-BUSINESSSTART-UPTAXTAX ADMINISTRATIONTAX BASETAX BURDENTAX COLLECTIONTAX COLLECTORSTAX COMPLIANCETAX EVASIONTAX FORMSTAX HARMONIZATIONTAX LIABILITYTAX POLICYTAX RATETAX RATESTAX REFORMTAX REFORMSTAX REGIMETAX REGIMESTAX REPORTINGTAX RETURNSTAX REVENUESTAX SYSTEMTAX SYSTEMSTAXABLE INCOMETAXATIONTAXATION REGIMETAXPAYER SERVICESTAXPAYERSTECHNICAL ASSISTANCETRANSITION ECONOMIESTRANSPARENT SYSTEMTURNOVERTURNOVER TAXVALUE ADDED TAXWorld Bank10.1596/10571