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Taxation of SMEs: Key Issues and Policy Considerations
OECD Publishing, Oct 2009, Pages: 147
The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers, as SMEs make up the vast majority of businesses and typically account for the bulk of employment in OECD countries. This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, and average statutory tax rates are analysed to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME.
Various arguments are presented for and against the targeting of tax incentives at SMEs. Along with traditional market failure arguments, the publication considers whether certain basic tax provisions, with uniform application to firms of all sizes, may result in a relatively high tax burden on SMEs, possibly creating impediments to SME creation and growth. One such argument is that SMEs face a disproportionately high tax compliance cost burden compared to larger businesses, calling for adjustments to administrative approaches and/or policy to address impediments to SMEs posed by tax compliance cost considerations. The publication also provides country examples of SME tax incentives and compliance cost reduction measures.
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