eleanor oliphant
Search our site
Are You Sleeping by Kathleen Barber Read the opening extract of the brand new Kathleen Barber book before its publication on 27/12/2017

Taxation in the European Community The Small Business Perspective by Graham Bannock
  

Taxation in the European Community The Small Business Perspective

Synopsis

Taxation in the European Community The Small Business Perspective by Graham Bannock

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.

About the Author

Loading other formats...

Book Info

Publication date

28th February 1990

Author

Graham Bannock

More books by Graham Bannock
Author 'Like for Like'
    recommendations

Publisher

SAGE Publications Ltd

Format

Hardback
144 pages

Categories

Small businesses & self-employed

ISBN

9781853961137

It's a lively, independent website with reviews, recommendations and more - with a huge range of books available to buy in all formats.

Alison Layland

The best new books on the market, reviewed honestly, to give your readers the best choices.

Julie Cook

I love that Lovereading handpicks very special debut reads.

Magda North

Lovereading - a community of people passionate about reading and sharing their views. An incomparable website for book lovers.

Helen Clark

Hooked on books? Give Lovereading a go - for the chance to discover brilliant books, and to see why our members love it so.

Claire Hill

Lovereading always comes up with great suggestions and has introduced me to enjoyable books and new authors to discover.

Gaynor Passmore

Lovereading is pitched at just the right level for all the various types of people who enjoy reading in its many forms.

Pam Woodburn

Discover new authors and enjoy old favourites; oodles of literary gems to uncover at Lovereading with candid reviews from real reviewers.

Emily Wright

Lovereading4kids

Lovereading4schools