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Ukraine : technical assistance report-reducing social security contributions and improving the corporate and small business tax system
Internationaler Währungsfonds - 2016
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
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Small business tax issues and benefits
Kastenberg, Alton E. (contributor) - 2010
Persistent link: https://www.econbiz.de/10008729533
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The burden of compliance : a study of the nature and costs of tax collection by the small business firm
Mueller, Fred J. - 1963
Persistent link: https://www.econbiz.de/10002543172
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Taxation and the performance of technology-based small firms in the UK
Poutziouris, Panikkos (contributor) - In: Small business economics : an entrepreneurship journal 14 (2000) 1, pp. 11-36
Persistent link: https://www.econbiz.de/10001487830
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Book-tax conformity, earnings quality, and tax avoidance
Stenzel, Arthur - 2017
Persistent link: https://www.econbiz.de/10011867057
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Do SMEs face a higher tax burden? : evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies - In: Prague economic papers : a bimonthly journal of … 28 (2019) 6, pp. 729-747
Persistent link: https://www.econbiz.de/10012158836