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Optimization of tax policy in strengthening the small medium enterprises sector in Indonesia

Nurjannatin, Aprilia; Florentina, Atika; Miranti, Cindy; … - In: The public sector : taxation - spending - …, (pp. 110-135). 2014

Persistent link: https://www.econbiz.de/10010417743

Factors affecting tax compliance among small- and medium-sized enterprises : evidence from Vietnam

Le Hoang Thi Hong; Tuyet Vuong Thi Bach; Hanh Chu Thi Bich - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 209-217

Persistent link: https://www.econbiz.de/10012668074

Pouring oil on fire : interest deductibility and corporate debt

Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - In: International tax and public finance 27 (2020) 6, pp. 1520-1556

Persistent link: https://www.econbiz.de/10012310892

The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Persistent link: https://www.econbiz.de/10011591958

Taxation and small business : challenges and prospects in Nigeria

Ajibade, T. I.; Ayodele, O.; Joseph, O.; Adeniji, S. O. - In: Accounting and taxation review : A&TR 4 (2020) 4, pp. 67-77

Persistent link: https://www.econbiz.de/10012598586

Pouring oil on fire : interest deductibility and corporate debt

Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018

This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...