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Taxation in the European Community : The Small Business Perspective - Graham Bannock

Taxation in the European Community

The Small Business Perspective

Hardcover Published: 28th February 1990
ISBN: 9781853961137
Number Of Pages: 144

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This important study on the implications of taxation on small and medium-sized companies in the European Union is in two parts.

The first reviews, from the business viewpoint, the general structure of tax systems in the EU and their contributions to government revenues. Comparisons are included with Japan, Switzerland and the USA This leads on to an assessment of the extent to which European tax regimes have distorting effects upon the neutrality, or lack of it, between SMEs and large companies.

The second part examines the compliance burden of the VAT system upon SMEs in the EU and recommends how this might be lightened. It then examines the implications for SMEs of the changes proposed by the Commission to indirect taxes - VAT and excise duties - to come into effect with the 1992 Internal Market. Alternatives to these proposals are discussed and recommendations put forward.

Published on behalf of the European Small and Medium-Sized Enterprise Contact Group.

Background, Taxation, Government and Business
Tax Systems in the EC, Japan, Switzerland and the US
Taxes on Personal Wealth and Income
Taxes on Corporate Income
Value Added Tax
Local Taxation
The Size Neutrality of Business Taxation
Some Departures from Neutrality
Savings and Investment
Complexity and Compliance Costs
The Regressivity of Business Compliance Costs
Conclusions to Part III
Implications for Policy
The Moderniztion of Taxation
The Simplification of VAT
The Compliance Burden
Special VAT Regimes for SMEs
VAT Post 1992
The Commission's Proposals
Implications for Compliance and Administration Costs
Excise Duties Post 1992
The Current Structure of Excise Duty
The Commission's Proposals
General Criticism of the Proposals
SMEs and the Reform of Excise Duties
Alternative Proposals
Overall Summary of Conclusions
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9781853961137
ISBN-10: 1853961132
Series: Entrepreneurship Ser.
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 144
Published: 28th February 1990
Publisher: Sage Publications Ltd
Country of Publication: GB
Weight (kg): 0.312

Earn 154 Qantas Points
on this Book