MSME Taxation in Transition Economies : Country Experience on the Costs and Benefits of Introducing Special Tax Regimes

The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general trend in the...

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Bibliographic Details
Main Authors: Engelschalk, Michael, Loeprick, Jan
Language:English
en_US
Published: World Bank, Washington, DC 2015
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2015/10/25167890/msme-taxation-transition-economies-country-experience-costs-benefits-introducing-special-tax-regimes
http://hdl.handle.net/10986/22864