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This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...
Persistent link: https://www.econbiz.de/10011460464
The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...
Persistent link: https://www.econbiz.de/10013169078
profit shock, could double the amount of debt-at-risk held by non-SME firms and; (iii) exchange rate shocks appear manageable … given low FX debt and natural FX hedges. Under a downside macro-financial stress test scenario, non-SME credit losses would … total a touch over 2 percent of GDP. Bank stress tests suggest that the maximum cumulative bank losses from distressed SME …
Persistent link: https://www.econbiz.de/10012302759
developments in financial inclusion for individuals and enterprises (SME finance), retail payments and provides recommendations for … accounts and use cases, as well as SME policy, credit infrastructure, economic empowerment funds and consumer protection and …
Persistent link: https://www.econbiz.de/10012107593
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This paper discusses economic performance status and policy developments of Pakistan. Amid setbacks to structural …
Persistent link: https://www.econbiz.de/10011460142
This 2015 Article IV Consultation highlights that starting from a difficult position in 2013, Pakistan has made … expected to gradually rebound to the State Bank of Pakistan's target of mid-single digits …
Persistent link: https://www.econbiz.de/10011470689
This Selected Issues paper reviews Pakistan's tax regime, evaluates the level and composition of tax revenues, and … estimates tax buoyancy and efficiency. Despite recent progress under the program, Pakistan's tax revenue remains very low …
Persistent link: https://www.econbiz.de/10011470690