Direkt zur Hauptnavigation springen Direkt zum Inhalt springen
info(at)avldigital.remove-this.de
Deutsch English
Filtern nach
Aktive Filter
Letzte Suchanfragen

Ergebnisse für *

Zeige Ergebnisse 1 bis 1 von 1.

  1. Regímenes tributarios preferenciales para la MIPYME
    aspectos operativos, pruebas de impacto y lecciones en materia de políticas publicas
    Autor*in: Marchese, Marco
    Erschienen: [2021]
    Verlag:  International Labour Organization, Geneva, Switzerland

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    Max-Planck-Institut für ausländisches öffentliches Recht und Völkerrecht, Bibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 709
    Fernleihe:
    keine Fernleihe

     

    Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this policy has been more widely used and assessed. The first section of the paper introduces some general principles in small business income taxation which help set the context of PTRs for MSMEs. The second section explains the main reasons in favour and against PTRs for MSMEs. The third section introduces a typology of PTRs for MSMEs, focusing on the operational aspects of the two most relevant types in emerging economies: presumptive regimes and small business tax rates. The fourth section discusses the existing empirical evidence on the impact of presumptive regimes on enterprise formalization, enterprise growth and so-called "threshold effects" (when companies avoid growing not to lose preferential taxation). The fifth section draws the main policy messages, while conclusions summarise and put forward some future research ideas.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Spanisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789220351031; 9789220351048; 9789220351055
    Weitere Identifier:
    hdl: 10419/265581
    Schriftenreihe: Documento de trabajo de la OIT / Organización Internacional del Trabajo ; 33 (12/2021)
    Schlagworte: informal employment; labour law; microenterprises; small enterprises; informal economy; fiscal policy; labour administration
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen