Narrow search
Showing 1 - 10 of 6,310
Cover Image
Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung
Spengel, Christoph; Elschner, Christina; Grünewald, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 86-97
Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung … burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate … cuts concerning the corporate income tax and the trade tax. Thus Germany becomes more attractive for international …
Persistent link: https://www.econbiz.de/10010377798
Cover Image
Religion, caste and access to credit by SMEs : is there a link?
Ghosh, Saibal - In: Cogent economics & finance 11 (2023) 1, pp. 1-23
Using unit-level data on the entire population of registered manufacturing SMEs in 2007 for India, we explore the impact of religiosity on their access to finance. The findings indicate that certain categories of religion, such as Hindus and Sikhs, are less likely to have access to institutional...
Persistent link: https://www.econbiz.de/10014500456
Cover Image
Tax Compliance and Information Provision - A Field Experiment with Small Firms
Dörrenberg, Philipp - 2017
We report the results of a field experiment on tax compliance with small firms in Slovenia. Firms in the first treatment group received a letter that highlighted the importance of paying taxes and the likelihood of becoming subject to an audit. In the second treatment group, tax officers from...
Persistent link: https://www.econbiz.de/10012960090
Cover Image
Tax Compliance of Small and Medium Enterprises : Evidence from Indonesia
Inasius, Fany - 2016
It has been argued that regulatory requirements on business, especially those on SMEs can be a constraint on their growth. Indonesian Small and Medium Enterprises (SMEs) play a significant role in the national economy. This paper measures the tax compliance rate of particular individual...
Persistent link: https://www.econbiz.de/10013003807
Cover Image
Tax Compliance and Information Provision – A Field Experiment with Small Firms
Dörrenberg, Philipp - 2015
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...
Persistent link: https://www.econbiz.de/10013022485
Cover Image
Tax Compliance and Information Provision : A Field Experiment with Small Firms
Dörrenberg, Philipp - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10013023430
Cover Image
VAT/GST Thresholds and Small Businesses : Where to Draw the Line?
Zu, Yige - 2018
Inherent features of any business tax are the imposition of relatively higher compliance costs on small businesses and higher administrative costs faced by tax authorities in respect of these firms, allied with low net tax revenue collected from the sector. A common response in jurisdictions...
Persistent link: https://www.econbiz.de/10012916850
Cover Image
Impact of Fiscal Policies in Western Balkan SMEs’ Growth : Evidence from Kosovo
Jusufi, Gezim; Gashi-Sadiku, Fillorete - 2021
This paper analyses the impact of fiscal policies on increasing the capacity of SMEs from the manufacturing sector in the Western Balkans, with particular emphasis on those in Kosovo. To achieve empirical results, the data obtained from the opinions of the 100 analysed SMEs were processed...
Persistent link: https://www.econbiz.de/10013238767
Cover Image
US Exclusion for Small Business Capital Gains
Krahmal, Andrey - 2021
The Protecting Americans from Tax Hikes (PATH) Act of 2015 was recently signed into law by the US President Obama, and one provision (section 126) in particular benefits venture capital, private equity, and other investors owning or planning to purchase a US corporation
Persistent link: https://www.econbiz.de/10013212848
Cover Image
Presumptive Collection : A Prospect Theory Approach to Increasing Small Business Tax Compliance
Thomas, Kathleen DeLaney - 2014
Persistent link: https://www.econbiz.de/10013063158