Author: OECD
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170
Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations
Author: OECD
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170
Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170
Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
OECD Framework for the Evaluation of SME and Entrepreneurship Policies and Programmes
Author: OECD
Publisher: OECD Publishing
ISBN: 9264040099
Category :
Languages : en
Pages : 126
Book Description
This Framework provides policy makers with a concrete, explicit, practical and accessible guide to best practice evaluation methods for SME and entrepreneurship policies and programmes, drawing upon examples from a wide range of OECD countries.
Publisher: OECD Publishing
ISBN: 9264040099
Category :
Languages : en
Pages : 126
Book Description
This Framework provides policy makers with a concrete, explicit, practical and accessible guide to best practice evaluation methods for SME and entrepreneurship policies and programmes, drawing upon examples from a wide range of OECD countries.
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Tax Expenditures in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244
Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244
Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Tax Policy Reforms 2020 OECD and Selected Partner Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
OECD SME and Entrepreneurship Outlook 2019
Author: OECD
Publisher: OECD Publishing
ISBN: 926435882X
Category :
Languages : en
Pages : 396
Book Description
The new OECD SME and Entrepreneurship Outlook presents the latest trends in performance of small and medium-sized enterprises (SMEs) and provides a comprehensive overview of business conditions and policy frameworks for SMEs and entrepreneurs. This year’s edition provides comparative evidence on business dynamism, productivity growth, wage gaps and export trends by firm size across OECD countries and emerging economies.
Publisher: OECD Publishing
ISBN: 926435882X
Category :
Languages : en
Pages : 396
Book Description
The new OECD SME and Entrepreneurship Outlook presents the latest trends in performance of small and medium-sized enterprises (SMEs) and provides a comprehensive overview of business conditions and policy frameworks for SMEs and entrepreneurs. This year’s edition provides comparative evidence on business dynamism, productivity growth, wage gaps and export trends by firm size across OECD countries and emerging economies.
Maldives
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498323383
Category : Business & Economics
Languages : en
Pages : 148
Book Description
This report reviews tax policy in the Maldives and identifies reform options to support efficiency, equity, and revenue. The absence of a broad-based personal income tax (PIT) generates revenue leakages and significantly diminishes the role of tax policy in income redistribution. A modern tax design requires a holistic view of the taxation of different sources of income and different legal forms of taxpayers to maintain tax neutrality, to the extent possible, while preserving some degrees of progressivity, simplicity, and administrability. Moreover, updating the tax system to cope with recent international developments is vital to safeguard revenues. While strengthening the goods and services tax (GST) can raise revenues in the short- to medium-term, a property tax is an important option for the long-term. The diagram below demonstrates reform priorities, as identified in this report, to modernize tax policy in the Maldives.
Publisher: International Monetary Fund
ISBN: 1498323383
Category : Business & Economics
Languages : en
Pages : 148
Book Description
This report reviews tax policy in the Maldives and identifies reform options to support efficiency, equity, and revenue. The absence of a broad-based personal income tax (PIT) generates revenue leakages and significantly diminishes the role of tax policy in income redistribution. A modern tax design requires a holistic view of the taxation of different sources of income and different legal forms of taxpayers to maintain tax neutrality, to the extent possible, while preserving some degrees of progressivity, simplicity, and administrability. Moreover, updating the tax system to cope with recent international developments is vital to safeguard revenues. While strengthening the goods and services tax (GST) can raise revenues in the short- to medium-term, a property tax is an important option for the long-term. The diagram below demonstrates reform priorities, as identified in this report, to modernize tax policy in the Maldives.
OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 926424350X
Category :
Languages : en
Pages : 154
Book Description
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.
Publisher: OECD Publishing
ISBN: 926424350X
Category :
Languages : en
Pages : 154
Book Description
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.