Small Business Taxation : Reform to Encourage Formality and Firm Growth

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...

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Bibliographic Details
Main Author:	Loeprick, Jan
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCESS TO INFORMATION ACCESS TO MARKETS ACCOUNTING ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BANKING SYSTEMS BID BRIBES BUSINESS COMMUNITY BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CORRUPTION DEBTS DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DONOR INVESTMENT E-GOVERNMENT ECONOMIC ACTIVITIES ECONOMIC ACTIVITY ECONOMIC GROWTH ECONOMIES OF SCALE ENABLING ENVIRONMENT ENTREPRENEURS ENTREPRENEURSHIP ENTRY POINT EXCLUSION EXTERNAL FUNDING FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FIRM SIZE FISCAL AUTONOMY FISCAL DECENTRALIZATION FOREIGN INVESTMENT FORMAL ECONOMY FORMAL FINANCIAL SERVICES GOVERNMENT POLICIES GUARANTEE AGENCY INCOME TAX INFORMAL ECONOMIC ACTIVITY INFORMATION TECHNOLOGY INSTALLMENTS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LACK OF ACCESS LEGAL TRADITION LEVIES LICENSING LIMITED ACCESS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INSTITUTIONS LONG-TERM INTERESTS MEDIUM ENTERPRISES MICRO-ENTERPRISES MOBILE PHONE OUTPUT OUTREACH PHONE BANKING PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROFIT MARGINS PROFITABILITY RECEIPTS REGISTRATION FEES SINGLE TAX SMALL BUSINESS SMALL BUSINESS ADMINISTRATION SMALL BUSINESS TAXATION SMALL BUSINESSES SMALL FIRM SMALL FIRMS SMALL-BUSINESS START-UP TAX TAX ADMINISTRATION TAX BASE TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EVASION TAX FORMS TAX HARMONIZATION TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURNS TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION REGIME TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION ECONOMIES TRANSPARENT SYSTEM TURNOVER TURNOVER TAX VALUE ADDED TAX
Online Access:	http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth http://hdl.handle.net/10986/10571

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http://documents.worldbank.org/curated/en/2009/02/10501375/small-business-taxation-reform-encourage-formality-firm-growth
http://hdl.handle.net/10986/10571

Small Business Taxation : Reform to Encourage Formality and Firm Growth

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